Alpha Company provided the following balance sheet for Year 2: Assets Cash $5,400 Accounts receivable 7,550 Inventory 11,050 Prepaid expenses 1,000 Plant and equipment, net of depreciation 31,600 Land 24,500 Total assets $81,100 Liabilities and Stockholders' Equity Accounts payable $3,400 Salaries payable 6,600 Bonds payable (due in ten years) 14,500 Common stock, no par 18,500 Retained earnings 38,100 Total liabilities and stockholders' equity $81,100 What is the company's plant assets to long-term liabilities ratio