A Company Is Preparing a Common-Size Balance Sheet and Wishes

A company is preparing a common-size balance sheet and wishes the base amount to be the total amount of assets. What are the 2013 and 2014 common-size percents for cash? $\begin{array}{|l|r|r|}\hline & {2013} &{2014} \\\hline \text { Cash } & \$ 21,904 & \$ 32,203 \\\hline \text { Total current assets } & 101,769 & 141,128 \\\hline \text { Property and equipment } & 112,577 & 202,558 \\\hline \text { Long-term investments } & 12,700 & 4,344 \\\hline \text { Intangible assets } & 16,621 & 48,703 \\\hline \text { Other long-term assets } & 11,709 & 13,754 \\\hline \text { Total assets } & \$ 255,376 & \$ 410,487 \\\hline\end{array}$

A) 21.52% in 2013 and 22.82% in 2014.
B) 7.90% in 2013 and 7.27% in 2014.
C) 8.58% in 2013 and 7.85% in 2014.
D) 19.30% in 2013 and 20.79 in 2014.
E) The percent cannot be computed for 2013 and it is 47.01% in 2014.