Given the following Year 12 balance sheet data for a footwear company Balance Sheet Data Cash on Hand Total Current Assets Total Fixed Assets Total Assets Accounts Payable Overdraft Loan Payable 1-Year Bank Loan Payable Current Portion of Long-Term Bank Loans Total Current Liabilities Long-Term Bank Loans Outstanding Total Liabilities Year 11 Year 12 Shareholder Equity: Balance Change 20,000 0 Common Stock 0 110,000 Additional Capital 60,000 20,000 Retained Earnings 190,000 +20,000 Total Shareholder Equity Total Liabilities and Shareholder Equity $ 10,000 100,000 250,000 $350,000 $ 20,000 0 5,000 17,000 42,000 98,000 140,000 20,000 110,000 80,000 210,000 $350,000 Based on the above figures and the definition of the debt-assets ratio presented in the Help section for p. 5 of the Footwear Industry Report the company's debt-assets ratio (rounded to