The year-end financial statements of Prize Inc. include the accounts receivable footnote: Total accounts and other receivables at December 31 consisted of the following:

(in millions)	Year 2	Year 1
Total accounts and other receivables	$493.8	$529.5
Allowance for doubtful accounts	(7.0)	(9.3)
Total accounts and other receivables, net	$486.8	$520.2

The balance sheet reports total assets of $2,984.1 million at December 31, Year 2. The common-size amount for gross accounts and other receivables are:

Select one:

a. $486.8

b. 16.3%

c. 16.5%

d. $493.8

e. None of these are correct.