$\backslash$table$[[,2021,2020],[$Cash$,25,30],[$Accounts Receivable, Net,$65,60],[$Inventory$,50,40],[$Property$,$ Plant and Equipment, net,$140,155],[,$ Total Assets,$280,285],[$Accounts Payable,$50,60],[$Mortgage Payable,$100,110],[$Common Stock, par $$5,90,90],[$Retained Earnings,$40,25],[,$ Total Liabilities and Owners' Equity,$280,285],[$Sales for the year,$$100,],[$Cost of Goods Sold,$50,],[$Net Income for the year,$36,]]$

Using the information above, answer the following questions.

Using vertical analysis, what percentage is Mortgage Payable for year $2021?$ Show work.

A$.34\mathrm{.}23\%$

B$.35\mathrm{.}71\%$

C$.40\%$

D$.36\mathrm{.}71\%$