Following are the Balance Sheet accounts for Year 1 of ABC Company: Accounts Payable $10,000 Accounts 12,000 Receivable Bond Payable 50,000 Cash 8,000 Equipment 80,000 Inventory 14.000 Wages Payable 5.000 Calculate ABC's Debt-to-assets ratio. Round your answer to the nearest whole percentage. Your answer may fall within one of the following ranges; A) 61-80% B) 21-40% C) 81-100% D) 41-60% E) 0-20%