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 $46, accounts receivable of $132, inventory of $319, and net fixed assets of $640. This year, the firm has cash of $52, accounts
Receivable of $147, inventory of $312, and net fixed assets of $576. What is the common-base year
Value of accounts receivable?

A) .88
B) .90
C) 1.11
D) 1.13
E) 1.18