Weston's Has Sales of $38,900,net Income of $2,400,total Assets of $43,100,and

Weston's has sales of $38,900,net income of $2,400,total assets of $43,100,and total equity of $24,700.Interest expense is $830.What is the common-size statement value of the interest expense?

A) 2.13 percent
B) 3.08 percent
C) 1.93 percent
D) 2.49 percent
E) 3.46 percent