Prior Year Current Year Category Accounts payable Accounts receivable ??? ??? Accruals 320,715 397,400 40,500 33,750 500,000 541,650 Additional paid in capital Cash 17,500 47,500 Common Stock 94,000 105,000 COGS Current portion long-term debt 328,500 428,583.00 33,750 35,000 54,000 55,740.00 Depreciation expense Interest expense 42,171.00 40,500 279,000 Inventories 288,000 Long-term debt 336,379.00 398,155.00 Net fixed assets 946,535 999,000 Notes payable 148,500 162,000 Operating expenses (excl. depr.) 126,000 161,125.00 Retained earnings 306,000 342,000 Sales 639,000 854,542.00 Taxes 24,750 48,873.00 What is the firm's current year operating profit margin? Submit Answer format: Percentage Round to: 2 decimal places (Example: 9.24%, 9 rounded to 4 decimal places for 0000