The Balance Sheet for James Company Is Given Below

The balance sheet for James Company is given below:
$$\begin{array} { l l } \text { Cash } & \$ 242 \\\text { Accounts Receivable } & 200 \\\text { Inventory } & 388\\\text { Prepaid Insurance } & 70 \\\text { Fixed Assets } & 452 \\\text { Accumulated Depreciation } & \text { (228) } \\\text { Total Assets } & \$ 1,124\end{array}$$
$$\begin{array} { l l } \text { Accounts payable } & \$ 152 \\\text { Wages payable } & 32 \\\text { Notes payable } & 420 \\\text { Paid-in capital } & 160 \\\text { Retained earnings } & \underline { 360 } \\\text { Total liabilities and stockholders' equity } & \$ 1,124\end{array}$$
If a common-size balance sheet was prepared,what would James Company report for accounts receivable?

A) 13.5%
B) 17.3%
C) 17.8%
D) 86.3%