Concord Company has the following account balances: Cash, $$41700$; Accounts Receivable, $$28600$; Inventory, $$13700$; Land,

$$110400$; Building, $$101600$; Accounts Payable, $$35000$; Short$-$term Notes Payable, $$10400$; Bonds Payable, $$80696$; Common

Stock, $$169904$; Sales, $$123300$; Salaries Expense, $$41700$; Utilities Expense, $$17300$; and Interest Expense, $$7200.$ The debt$-$to$-$

assets ratio for Concord Company is

$240\%$

$34\mathrm{.}75\%$

$42\mathrm{.}60\%$

$70\mathrm{.}98\%$