Reliable Moving Company reported the following amounts on its b balance stieet as of December 31, 2019 and December 31, 2018 2018 2019
Cash and Receivables $135,000 $65,000
Merchandise Inventory 185,000 150,000
Property, Plant and Equipment, net 790,000 710,000
Total Assets $1,110,000 $925,000 Total Liabilities $485,000 $425,000
For the vertical analysis, what is the percentage of total liabilities for December 31, 2018? (Round your answer to two decimal places.) A. 15.29% B. 100% С. 45 95% D, 43 69%