Based on the information in the table, caluclate the firm's the net-working capital - to-sales ratio Round the answers to two decimal places in percentage form. (Write the percentage sign in the "units" box). Balance Sheet December 31, 2013 Cash and $112,000 Accounts payable $211,000 marketable securities Accounts $325,000 Notes payable $51,500 receivable $426,000 Accrued expenses $50, 100 Inventories Total current Prepaid expenses $10,700 $312,600 liabilities Total current $873,700 Long-term debt $225,000 assets Par value and Gross fixed assets $1,514,000 $117,000 paid-in-capital Less: accumulated depreciation Retained Earnings $1,418, 100 $315,000 $1,199,000 Common Equity 1,535,100 Net fixed assets Total liabilities $2,072,700 and owner's equity $2,072,700 Total assets Income Statement, Year of 2013 Net sales (all credit)$3,256,600.00 Less: Cost of goods $2,572,714.00 sold Selling and administrative $323,000.00 expenses Depreciation $115,000.00 expense $245,886.00 EBIT $29,600.00 Interest expense Earnings before taxes $216,286.00 $86,514.40 Income taxes $129,771.60 Net income