At year$-$end $2002,$ Yung.com had notes payable of $$1200,$ accounts payable of $$2400,$ and long$-$term debt of $$6000.$ Corresponding entries for $2003$ are $$1600,$ $$2000,$ and $$6000.$ Asset values are below. During $2003,$ Yung.com had sales of $$5000,$ cost of goods sold of $$400,$ depreciation of $$100,$ and interest paid of $$150.$ The $($average$)$ tax rate is $21\%,$ and all taxes are paid currently. The company has $100$ shares of common stock outstanding with a stock price of $$15$ at the end of $2003.$ Total dividends paid is $$120$ in $2003.$

Current Asset

$2002$

$2003$

Cash

$$800$

$$500$

Marketable securities

$400$

$300$

Accounts receivable

$900$

$800$

Inventory

$1800$

$2000$

Fixed Assets

Net Fixed Asset $($Plant&Equipment$)$

$$6000$

$$2000$

In $2003,$ the Market$-$value$-$to$-$Book$-$value ratio is $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\%$