$\backslash$table$[[$Cash$,2021,2020],[$Accounts Receivable, Net,$25,30],[$Inventory$,65,60],[$Property$,$ Plant and Equipment, net,$50,40],[,140,155],[$Accounts Payable,$280,285],[$Mortgage Payable,$50,60],[$Common Stock, par $$5,90,110],[$Retained Earnings,$40,25],[,$ Total Liabilities and Owners' Equity,$280,285],[$Sales for the year,$$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$.36\mathrm{.}71\%$

Using horizontal analysis, what is the change in inventory?

A$.35\%$ increase

B$.35\%$ decrease

C$.25\%$ increase

D$.25\%$ decrease

Calculate the Accounts Receivable Turnover. Show work

A$.1\mathrm{.}6$ times

B$.1\mathrm{.}6\%$

C$.1\mathrm{.}8$ times

D$.1\mathrm{.}8\%$

Calculate the earnings per share. Show work.

A$.$ $$3\mathrm{.}00$

B$.$ $$4\mathrm{.}00$

C$.$ $$2\mathrm{.}00$

D$.$ $$2\mathrm{.}50$