Manero Company included the following information in its annual report:

	2014	2013
Cash	$ 15	$ 10
Accounts receivable	20	15
Propert, plant, and equipment	100	90
Total assets	135	115
Liabilities	60	50
Shareholders equity	75	65

In a common size balance sheet for 2014, how are the Accounts Receivable expressed?

		1.333
		0.148
		0.333
		0.267