Jackson Company and Baxter Company reported the following amounts on its balance sheet as of December 31, 2025 and December 31, 2024:

	Jackson	Baxter
Cash and Receivables	$500,000	$655,000
Merchandise Inventory	235,000	170,000
Property, Plant and Equipment, net	790,000	800,000
Total Assets	$1,620,000	$1,645,000
Total Liabilities	$485,000	$445,000

When preparing a

commonsize

statement, what is the percentage of Property, Plant, and Equipment for Jackson and Baxter, respectively?

A.

30.86%

and

39.82%

B.

45.37%

and

50.15%

C.

48.77%

and

48.63%

D.

29.94%

and

27.05%