Consider the balance sheet below for the next question. TABLE 3.1 PRUFROCK CORPORATION Balance Sheets as of December 31, 2015 and 2016 ($ In millons) 2015 2016 84 165 393 $ 642 $ 98 188 422 $ 708 $2.731 $3,373 $2,880 $3,588 Assets Current assets Cash Accounts receivable Inventory Total Fixed assets Net plant and equipment Total assets Llabilities and Owners' Equity Current llabilities Accounts payable Notes payable Total Long-term debt Owners' equity Common stock and pald-in surplus Retained earnings Total Total abilities and owners' equity $ 312 231 $ 543 $ 531 $ 344 196 $ 540 $ 457 $ 500 1,799 $2,299 $3,373 $ 550 2,041 $2,591 $3,588 The common size percentage for current liabilities for the year 2016 was: The common size percentage for current liabilities for the year 2016 was: A) 22.05% B) 15.05%% C) 8.98% D) 17.86% E) 12.29%