A company's common size financial statements show the following information: 15% Earnings after tax Current liabilities Equity 25% 45% Sales $800 Cash 10% Total assets $2,000 15% Accounts receivable Inventory 20% The long term debt-to-equity ratio and current ratio are closest to: O Long term debt-to equity ratio 78%; Current ratio 2.50 O Long term debt-to equity ratio 67%; Current ratio 1.85 O Long term debt-to equity ratio 122%; Current ratio 2.75