An analyst is analyzing the last three years' balance sheets of Cosmo Inc. given in the following table. What will be the value of short-term liabilities for the most recent year if an analyst converts the balance sheet into a vertical common-size balance sheet? Balance Sheet 2017 2016 2015 Acc. Rec. 300 210 150 Inventory 500 540 450 Total Current Assets 800 750 600 Land 1,800 1,450 1,200 Total Assets 2,600 2,200 1,800 Acc. Payables 400 330 500 Long-term Debt 1,300 770 400 Common Equity 900 1,100 900 Total Liab. & Equity 2,600 2,200 1,800 15.4% 80% 23.5%