Please Refer to the Partial Balance Sheet Data Provided Below

Please refer to the partial balance sheet data provided below: $\begin{array}{|l|r|r|r|r|}\hline \text { (Dollar amounts in millions) } & 2014 & & 2013 & \\\hline & \text { Amount } & \text { \% of Total } & \text { Amount } & \text { \% of Total } \\\hline \text { Liabilities } & & & & \\ \hline \text { Current assets: } & & & & \\\hline \text { Accounts payable } & \$ 8,500 & 3.1 \% & \$ 7,300 & 2.9 \% \\\hline \text { Other current liabilities } & 1,400 & 0.5 \% & 3,900 & 1.6 \% \\\hline \text { Total current liabilities } & 9,900 & 3.6 \% & 11,200 & 4.5 \% \\\hline \text { Long-term notes payable } & 54,000 & 19.7 \% & 30,000 & 12.0 \% \\\hline \text { Total liabilities } & \$ 63,900 & 23.4 \% & \$ 41,200 & 16.5 \% \\\hline\text { Stockholders' Equity }\\\hline \text { Common stock } & \$ 12,000 & 4.4 \% & \$ 12,000 & 4.8 \% \\\hline \text { Paid-in capital in excess of par } & 149,000 & 54.5 \% & 149,000 & 59.6 \% \\\hline \text { Retained earnings } & 48,700 & 17.8 \% & 47,900 & 19.2 \% \\\hline \text { Total stockholders' equity } & \$ 209,700 & 76.6 \% & \$ 208,900 & 83.5 \% \\\hline \text { Total liabilities and stockholders' equity } & \$ 273,600 & 100.0 \% & \$ 250,100 & 100.0 \% \\\hline\end{array}$


- Which of the following accurately describes the 3.6% figure shown for total current liabilities in 2014?

A) In 2014, total current liabilities increased as a percentage of total liabilities and stockholders' equity over the prior year.
B) In 2014, total current liabilities was equal to 3.6% of total liabilities.
C) In 2014, total current liabilities was equal to 3.6% of total liabilities and stockholders' equity.
D) In 2014, total current liabilities decreased as a percentage of net sales revenue.