Summary information from a company's balance sheets is provided below: 20X2 20X1 Assets: Current assets $185,000 $164,000 Property and equipment, net 462,000 445,000 Intangible assets, net 163,000 187,000 Total assets $810,000 $796,000 Current liabilities $132,000 $138,000 Long-term liabilities 195,000 168,000 Stockholders' equity 483,000 490,000 Total liabilities and equity $810,000 $796,000 A common size balance sheet for year 20X2 will express current liabilities as: Summary information from a company's balance sheets is provided below: 20X2 20X1 Assets: Current assets $185,000 $164,000 Property and equipment, net 462,000 445,000 Intangible assets, net 163,000 187,000 Total assets $810,000 $796,000 Current liabilities $132,000 $138,000 Long-term liabilities 195,000 168,000 Stockholders' equity 483,000 490,000 Total liabilities and equity $810,000 $796,000 A common size balance sheet for year 20X2 will express current liabilities as: 20.12% 4.78% 16.30% 4.35% 40.37%