Reliable Moving Company reported the following amounts on its balance sheet as of December 31, 2019 and December 31, 2018:

	2019	2018
Cash and Receivables	$ 175 comma 000$175,000	$ 75 comma 000$75,000
Merchandise Inventory	225 comma 000225,000	250 comma 000250,000
Property, Plant and Equipment, net	830 comma 000830,000	760 comma 000760,000
Total Assets	$ 1 comma 230 comma 000$1,230,000	$ 1 comma 085 comma 000$1,085,000
Total Liabilities	$ 535 comma 000$535,000	$ 475 comma 000$475,000

For the vertical analysis, what is the percentage of total liabilities for December 31, 2018? (Round your answer to two decimal places.)

For the vertical analysis, what is the percentage of total liabilities for December 31, 2018? (Round your answer to two decimal places.)

A.

43.7843.78%

B.

15.7915.79%

C.

100100%

D.

43.543.5%