Given the following Year 12 balance sheet data for a footwear company Balance Sheet Data Cash on Hand Total Current Assets Total Assets Overdraft Loan Payable 1-Year Bank Loan Payable Current Portion of Long-Term Loans Total Current Liabilities Long-Term Bank Loans Outstanding 10,000 70,000 280,000 5,000 10,000 17,000 48,000 90,000 Year 11 Year 12 Balance Change Shareholder Equity Common Stock Additional Capital Retained Earnings 0 10,000 0 90,000 30,000 12,000 42,000 10,000 90,000 Total Shareholder Equity 130,000 12000 142,000 Based on the above figures and the formula for calculating the debt-assets ratio, the compahy's debt-assets ratio (where debt is defined to include both short-term and long-term debt) is 0.321 0.382 0418 0.436 0 114 and constitutes copyright violation