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December 31, 2019 and 2018 (in 5 millions) Time lef Liabilities and Assets 2019 2018 Stockholders' Equity 2019 2018 Current Assets Current Liabilities Cash 63.6 58.5 Accounts payable 87.6 73.5 Notes payable 1 Accounts receivable 55.5 39.6 short-term debt 10.5 9.6 Current maturities of Inventories 45.9 42.9 long-term debt 39.9 36.9 Other current assets 6.0 3.0 Other current liabilities 6.0 12.0 Total current assets 171.0 144.0 Total current liabilities 144.0 132.0 Long-Term Liabilities Long-term debt 239.7 168.9 Capital lease obligations Total Debt 239.7 168.9 Long-Term Assets Land 66.6 62.1 Buildings 109.5 91.5 Equipment 119.1 99.6 Less accumulated depreciation (56.1) (52.5) Net property, plant, and equipment 239.1 200.7 Goodwill 60.0 Other long-term assets 63.0 42.0 Total long-term assets 362.1 242.7 Deferred taxes 22.8 22.2 Other long-term liabilities Total long-term liabilities 262.5 191.1 Total liabilities 406.5323.1 Shareholders' Equity 126.6 63.6 Total Assets Total liabilities and Shareholders' Equity 533.1 386.7 533.1 386.7 Refer to the balance sheet above. When using the book value of equity, the debt-equity ratio for Luther in 2019 is closest to Select one O a 3.03 Ob. 2.29 Oc2.98 Od 4.39 e 2.21