The following information is taken from the financial statements of Clybourn Company for the current year: Current Assets $ 632,000 Non-Current Assets 792,000 Total Assets 1,424,000 Liabilities 1,040,000 Shareholders' Equity 384,000 Liabilities + Shareholders' Equity 1,424,000 On a common size (vertical analysis) balance sheet what is the percentage that would be shown next to the dollar amount of current assets? a. 100% b. 44% c. 30% d. 33%