Tri-State's, Inc Which of the Following Statements Is True?
A) the Sales

Tri-State's, Inc. operates in Arkansas, Oklahoma, and Kansas. Assume that each state has adopted the UDITPA formula. During the corporation's tax year ended December 31, the apportionment data indicated: $\begin{array}{lrrrrr}&\text { Arkansas }&\text { Okahoma }&\text { Kansas }&\text { total }\\\text { Gross receipts/sales }&\$ 175,000 & \$ 225,000 & \$ 100,000 & \$ 500,000 \\\text { Payroll }&20,000 & 140,000 & 20,000 & 180,000 \\\text { Property }&50,000 & 600,000 & 50,000 & 700,000\end{array}$ Which of the following statements is true?

A) The sales factor for Arkansas is approximately 35%.
B) Arkansas payroll percentage is approximately 11.1%.
C) The property factor for Arkansas is approximately 7.14%.
D) All of the factors for Arkansas are correct.