Calculate Total Assets to Debt Ratio from the following particulars: Particulars $ Land and Building 1,50,000 Vehicles 60,000 Cash and Cash Equivalents 50,000 Trade Receivables 65,000 Outstanding Expenses 1,000 Reserve and Surplus: Securities Premium Reserve 5,000 Balance in Statement of Profit and Loss 4,000 1,000 Trade Payables 37,000 Bank Loan (5 years) 95,000 8% Debentures (to be redeemed after 2 years) 1,75,000 Share Capital 3,00,000