Balance Sheet $4,700 Liquid assets Tangible assets $51,900 Investment assets $12,300 Short-term liabilities $3,400 Long-term liabilities $32,000 Income Statement Gross income $69,100 $9,700 $12,400 Taxes paid Debt repayment Rent payment All other expenses Total expenses $11,100 $11,100 $44,300 Calculate their asset to debt ratio