For the following calculation, please use Tables 3.2 and 3.3 in the book on pages 82and 86 respectively. Please calculate Hernandez's asset-to-debt ratio.

Balance Sheet for a Couple with Two Children-Victor and Maria Hernandez, Ianuan 1 on19 Jable 3-3 Cash Flow Statement for a Couple with Two Children-Victor and Maria Hernandez, January 1-December 31, 2018 \begin{tabular}{l|c|c|} \hline & Dollars & Percent \\ \hline INCOME & & 55.4% \\ \hline Victor's gross salary & 53,000 & 33.4% \\ \hline Maria's gross salary & 32,000 & 1.9% \\ \hline Interest and dividend's & 1,800 & 1.0% \\ \hline Bonus & 1,000 & 0.2% \\ \hline Tax refunds & 200 & 8.1% \\ \hline Net rental income & 7.720 & 100.0% \\ \hline Total Income & 95,720 & \\ \hline \end{tabular} EXPENDITURES \begin{tabular}{|c|c|c|} \hline Fixed Expenses & & \\ \hline Mortgage loan payments & 14,400 & 15.0% \\ \hline Real estate taxes & 4,800 & 5.0% \\ \hline Homeowner's insurance & 1,200 & 1.3% \\ \hline Automobile loan payments & 6,000 & 6.3% \\ \hline Automobile insurance and registration & 2,100 & 2.2% \\ \hline Life insurance premiums & 1,200 & 1.3% \\ \hline Medical insurance (employee portion) & 2,800 & 2.9% \\ \hline Emergency fund savings & 2,400 & 2.5% \\ \hline Revolving savings fund & 1,800 & 1.9% \\ \hline Federal income taxes & 10,000 & 10.4% \\ \hline State income taxes & 2,600 & 2.7% \\ \hline City income taxes & 600 & 0.6% \\ \hline Social Security taxes & 6,500 & 6.8% \\ \hline Personal property taxes & 1,020 & 1.1% \\ \hline Retirement IRAs & 6,000 & 6.3% \\ \hline Total Fixed Expenses & $63,420 & 66.3% \\ \hline \multicolumn{3}{|l|}{ Variable Expenses } \\ \hline Food & 7,000 & 7.3% \\ \hline Utilities & 3,600 & 3.8% \\ \hline Gasoline and maintenance & 4,200 & 4.4% \\ \hline Medical expenses & 3,400 & 3.6% \\ \hline Medicines & 1,750 & 1.8% \\ \hline Clothing and upkeep & 1,950 & 2.0% \\ \hline Church & 2,400 & 2.5% \\ \hline Gifts & 1,400 & 1.5% \\ \hline Personal allowances & 3,000 & 3.1% \\ \hline Children's allowances & 3,200 & 3.3% \\ \hline Miscellaneous & 400 & 0.4% \\ \hline Total Variable Expenses & $32,300 & 33.7% \\ \hline Total Expenses & $95,720 & 100.0% \\ \hline SURPLUS (DEFICIT) & s & 0.0% \\ \hline \end{tabular}