12) Select accounts from Sheppard's balance sheet is shown below: Accounts Payable $350,000 Accrued Expenses 125,000 Short-term Note at 5% 150,000 Long-Term Debt 1,100,000 Common Equity, Book Value 1,500,000 Common Equity, Market Value 4,500,000 Excess cash is negligible. Sheppard's debt to enterprise value ratio is O 0.22 0.20 O 0.28 0.45