Last Year,which Is Used as the Base Year,a Firm Had

Multiple Choice

Last year,which is used as the base year,a firm had cash of $52,accounts receivable of $218,inventory of $509,and net fixed assets of $1,107.This year,the firm has cash of $61,accounts receivable of $198,inventory of $527,and net fixed assets of $1,216.What is the common-base year value of accounts receivable?

A) 0.08
B) 0.10
C) 0.88
D) 0.91
E) 1.18