Balance Sheet
Liquid assets	$4,500
Tangible assets	$41,500
Investment assets	$19,100
Short-term liabilities	$3,700
Long-term liabilities	$30,600
Income Statement
Gross income	$102,200
Taxes paid	$12,300
Debt repayment	$14,300
Rent payment	$11,200
All other expenses	$16,400
Total expenses	$54,200
Calculate their asset to debt ratio.