At the End of This Year the Full Glass Company

Multiple Choice

At the end of this year the Full Glass Company has cash of $100,000, accounts receivable of $200,000, inventory of $300,000, total property, plant, and equipment of $300,000 and total assets of $1,000,000. The corresponding figures at the end of last year were $65,000, $140,000, $225,000, $250,000 and $730,000 respectively. What is the vertical analysis percent the current year for accounts receivable and copyrights?

A) 19%; 7%
B) 10%; 30%
C) 20%; 10%
D) 31%; 9%
E) 7%; 30%