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 $75,000 $135,000 Merchandise Inventory 155,000 220,000 Property, Plant and Equipment, net 770.000 770,000 Total Assets $1.000.000 $1,125,000 Total Liabilities $465,000 $435.000 For the vertical analysis, what is the percentage of total liabilities for December 31, 2018? (Round your answer to two decimal places.) OA. 31.03% @ B. 46.50% 38.67% OD. 100.00%