Hansel Corporation's Condensed Balance Sheets Appear Below -In a Trend Balance Sheet for 2014,long-Term Liabilities Are Expressed

Multiple Choice

Hansel Corporation's condensed balance sheets appear below:
$\begin{array}{lrrr}&&&\text { (Base Year) }\\&2014&2013&2012\\\text { Assets: }\\\text { Current assets } & \$ 55,000 & \$ 56,500 & \$ 70,000 \\\text { Plant \& equipment, net } & 495,000 & 410,000 & 440,000 \\\text { Intangible assets, net } & 20,000 & 27,500 & 40,000\\\text { Total assets }&\$570,000&\$494,000&\$550,000\\\\\text { Liabilities \& Stockholders' Equity: }\\\text { Current liabilities } & \$ 40,000 & \$ 35,000 & \$ 32,500 \\\text { Long-term liabilities } & 395,000 & 310,000 & 375,000 \\\text { Stockholders' equity } & 135,000 & 149,000 & 142,500 \\\text { Total liabilities \& equity }&\$570,000&\$494,000&\$550,000\end{array}$
-In a trend balance sheet for 2014,long-term liabilities are expressed as

A) 69.3%
B) 100.0%
C) 105.3%
D) 127.4%