Allstate Moving Company reported the following amounts on its balance sheet...

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Allstate Moving Company reported the following amounts on its balance sheet as of December 31, 2025 and December 31, 2024: 2025 2024 Cash and Receivables $145,000 $155,000 Merchandise Inventory 225,000 240,000 Property. Plant and Equipment, net 820,000 770,000 Total Assets $1,190,000 $1,165,000 Total Liabilities $495.000 $445,000 For the vertical analysis, what is the percentage of current assets as of December 31, 2025? (Round your answer to two decimal places.) A. 31.09% OB. 33.91% OC. 51.39 OD. 45.1296

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