Liabilities and Shareholder Equity Accounts Payable Overdraft Loan Payable 1-Year Bank Loan Payable Current Portion of Long-Term Loans Total Current Liabilities Long-Term Bank Loans Total Liabilities Shareholder Equity: Common Stock (at a par value of $0.50 per share Additional Capital Retained Earnings Total Shareholder Equity Total Liabilities and Shareholder Equity $ 56,000 0 0 17,000 73,000 46,000 119,000 Year 8 Balance 10,050 81,500 162,450 254,000 Year 9 Change 0 0 92,000 +92,000 10,050 81,500 254,450 346,000 $465,000 Based on the above figures and the definition of the debt equity percentages (or debt% equity%) presented in the Help section for p. 5 of the camera and Drone Journal, the company's debt equity percentages (rounded to 2 decimal places) and its current ratio are 26:74 and 3.22. O 29:71 and 2.74 O 33:67 and 3.22 O 19:81 and 3.12. O 34:66 and 2.48