Using the information below calculate the Common Size Ratio (Vertical Analysis) for Accounts Receivable for 2015 and 2014, respectively.

			Common Size %
	2015	2014	2015	2014
Current Assets:
Cash	$ 12,000	$ 23,500
Accounts Receivable	$ 49,640	$ 42,151
Inventory	$ 80,000	$ 100,000
Total Current Assets	$ 141,640	$ 165,651
Plant Assets:
Land	$ 40,000	$ 40,000
Bldgs. & Equipment,net	$ 120,000	$ 85,000
Total Plant Assets	$ 160,000	$ 125,000
Total Assets	$ 301,640	$ 290,651

	a.	16.5% and 13.97% respectively
	b.	17.08% and 14.5% respectively
	c.	16.5% and 14.5% respectively
	d.	14.5% and 16.5%, respectively
	e.	35.05% and 25.45% respectively