Below Is the Balance Sheet for Triple H Company $\text { Triple H Company Balance Sheet December 31, }$

Below is the balance sheet for Triple H Company: $\text { Triple H Company Balance Sheet December 31, }$
$\begin{array}{lll}&20X6&20X5\\\text { Current assets: }\\\text { Cash } & \$ 380 & \$ 242 \\\text { Accounts receivable } & 430 & 194 \\\text { Inventory } & 238 & 388 \\\text { Prep aid insurance } & \underline{32} & \underline{76} \\\text { Total current ass ets } & \$ 1,080 & \$ 900 \\\text { Long-term assets: } & &\\\text { Fixed ass ets } & \$ 406 & \$ 452 \\\text { Less: Accumulated depreciation } & \underline{(272) } & \underline{(228) } \\\text { Total long- term assets } & \$ 134 & \$ 224 \\\text { Total assets } &{\underline{\$ 1,214}} & \$ 1.124\\\text { Current liabilities: Accounts }\\\text { payable } & \$ 176 & \$ 152 \\\text { Wages payable } &38&32\\\text { Total current liabilities } & \$ 184&\$184\\\text { Long-term liabilities: }\\\text { Notes payable } & \underline{420} & \underline{420} \\\text { Total liabilities } & \$ 634 & \$ 604\\\text { Owners' equity: } \\\text { Common stock } & \$ 190 & \$ 160 \\\text { Retained income } & \underline{390} & \underline{360} \\\text { Total owners' equity } & \$ 580 & \$ 520 \\\text { Total liabilities and owners' } & \$ 1,214 & \$ 1,124\\\text { equity }\end{array}$ If a common- size balance sheet were prepared, would be attributable to the 20X5 accounts payable of Triple H Company.

A) 62.3%
B) 86.3%
C) 25.2%
D) 13.5%