Last Year, Which Is Used as the Base Year, a fiRm

Multiple Choice

Last year, which is used as the base year, a firm had cash of $60, accounts receivable of $100, inventory of $200, and fixed assets of $500. This year the firm has cash of $50, accounts
Receivable of $150, inventory of $250, and fixed assets of $550. What is the common-base year
Value of accounts receivable?

A) .12
B) .15
C) .67
D) 1.16
E) 1.50