Last fiscal year, Widgets Inc. reported current assets of $970,000; current liabilities of $275,000; long-term assets of $650,000; longterm liabilities of $805,000; and stockholders' equity of $540,000. Two days after the fiscal year ended, Widgets signed a 1-year, 10\% note payable in exchange for equipment costing $78,000. As a result, the firm's debt to assets ratio increased from 55.8% to 59.8%. decreased from 68.2% to 66.7%. increased from 66.7% to 68.2%. decreased from 71.5% to 66.7%