Zabar Inc. has the following information available for 2011 and 2012:

	2011	2012
Current liabilities	$130,000	$100,000
Long-term liabilities	150,000	200,000
Total liabilities	$280,000	$300,000
Capital stock	$75,000	$75,000
Retained earnings	140,000	350,000
Total stockholders' equity	$215,000	$425,000
Total liabilities and stockholders' equity	$495,000	$725,000

Converting the 2012 column into a common-size statement would show current liabilities as being:

a. 23.53 percent of total stockholders' equity.

b. 13.79 percent of total liabilities and stockholders' equity.

c. 33.33 percent lower than 2011 current liabilities.

d. 26.26 percent of 2012 total liabilities.