Lanni Products is a start-up computer software development firm. It currently owns computer equipment worth $21,000 and has cash on hand of $28,000 contributed by Lanni's owners. Lanni takes out a bank loan. It receives $32,000 in cash and signs a note promising to pay back the loan over 3 years. b-1. Prepare the balance sheet after Lanni spends the $60,000 to develop its software product. b-2. What is the ratio of real assets to total assets? (Round your answer to 2 decimal places.)