Category.

Prior year

Current year

Accounts payable

$41,400,45,000$

Accounts receivable

$115,200,122,400$

Accruals

$16,200$

$13,500$

Additional paid in capital

$200,000$

$216,660$

Cash

$???$

$???$

Common Stock @ par value

$37,600$

$42,000$

COGS

$131,400,175,480\mathrm{.}00$

Depreciation expense

$21,600$

$23,933\mathrm{.}00$

Interest expense

$16,200$

$16,637\mathrm{.}00$

Inventories

$111,600$

$115,200$

Long$-$term debt

$135,000,139,859\mathrm{.}00$

Net fixed assets

$378,557\mathrm{.}00,399,600$

Notes payable

$59,400$

$64,800$

Operating expenses $($excl$.$ depr.$),50,400,60,978\mathrm{.}00$

Retained earnings

$122,400$

$136,800$

Sales

$255,600,338,545\mathrm{.}00$

Taxes

$9,900$

$19,288\mathrm{.}00$

What is the firm's current year operating profit margin?