Below is selected information from Marker's 2012 financial statements: As of Dec. 31, 2012 Dec 31, 2011 $ 958,245 $ 745,800 125,850 135,400 195,650 175,840 45,300 30,860 Cash and short-term investments Accounts Receivable (net) Inventorios Prepaid Expenses and other current assets Total Current Assets Plant, Property and Equipment, net Intangible Assets Total Assets $1,325,045 $1,087,900 1.478,320 1,358,700 125,600 120,400 $2,928,965 $2,567,000 Short-term borrowings Current portion of long-term debt Accounts payable Accrued liabilities Income taxes payable Total Current Liabilities Long-term Debt $ 25,190 45,000 285,400 916,722 125,400 $ 38,108 40,000 325,900 705,891 115,600 $1,397,712 $1,225,499 450,000 430,000 450,000 430,000 Long-term Debt $1,847,712 $1,655,499 Total Unblities $1,081,253 $ 911,501 Shareholders' Equity Total Libilities and Shareholders' Equity $2,928,965 $2,567,000 Selected Income Statement Data - for the year ending December 31, 2012: Net Sales $3,210,645 Cost of Goods Sold (2,310,210) $ 900,435 Operating Income Net Income $ 324,850 Selected Statement of Cash Flow Data - for the year ending December 31, 2012: Cash Flows from Operations $584,750 Interest Expense 42,400 Income Tax Expense 114,200 Marker's Liabilities to Assets Ratio for 2012 is: a. 105.1% O. 100.0% c. 63.1% Od.78.3%