Assets			Liabilities and Equity
Cash	10,000		Accounts payable	22,000
Marketable securities	2,000		Notes payable	6,000
Accounts receivable	5,000		Current liabilities	28,000
Inventory	23,000		Long-term debt	95,000
Current assets	40,000		Total liabilities	123,000
Machines	34,000		Paid-in capital	20,000
Real estate	80,000		Retained earnings	11,000
Net fixed assets	114,000		Equity	31,000
Total assets	154,000		Total liab. & equity	154,000

Line item	Value
Sales	82,000
- Costs	67,240
- Depreciation	2,000
= EBIT	12,760
- Interest	800
= Taxable income	11,960
- Taxes	3,947
= Net income	8,013

Part 1

What is the total debt to total capital ratio?