(base date)2003 (base date)2004 SIGMA MANUFACTURING COMPANY Balance Sheet Balance Sheet Cash and Marketable Securities $75,000 $80,000 Accounts Receivable 1,100,000 1,200,000 Inventories (lower of costo or market) 170,000 185,000 Prepaid Expenses 20,000 18,000 Accumulated Tax prepayments 4,500 2,000 Current Assets 1,369,500 1,485,000 Fixed Assets at cost 1,450,000 1,500,000 Less: Accumulated Depreciation 700,000 750,000 Net Fixed Asset 750,000 750,000 Investments, Long- Term 230,200 290,500 Goodwill 2,500,000 2,600,000 Total Assets $4,849,700 $5,125,500 Bank Loans and Notes Payable $100,000 $140,000 Accounts Payable 20,500 22,000 Accrued Taxes 40,000 41,000 Other Accrued Liabilities 169,000 172,000 Current Liabilities 329,500 375,000 Long-Term Debt 1,000,000 1,250,000 Common Stock, $1 per value 250,200 240,000 Additional Paid- in Capital 180,000 160,000 Retained Earnings 3,090,000 3,100,500 Total Equity 3,520,200 3,500,500 Total Liabilities and Net Worth $4,849,700 $5,125,500 El "Debt to Total Assets" de SIGMA para el 2003 fue de ___% a. 17% b. 27% c. 37% d. 47% e. ninguna de las anteriores