Medium Manufacturers, Inc. $($MMI$)$ has the following items on its Balance Sheet for last year: Cash of $$16,495,$ Accounts Receivable of $$49,786,$ Inventory of $$54,997,$ Short Term Investments of $$85,039,$ Gross Fixed Assets of $$429,750,$ Accumulated Depreciation of $$95,847,$ Accounts Payable of $$39,875,$ Accrued Expenses of $$5,496,$ Short Term Notes Payable of $$17,950,$ Long Term Debt of $$105,345,$ Common Stock of $$75,678$ with a $$1$ Par Value, Additional Paid in Capital of $$95,876,$ and Retained Earnings of $$200,000.$

Medium Manufacturers, Inc.

Last Year

Assets:

Cash $ $16,495\mathrm{.}00$

Accounts Receivable $ $49,786\mathrm{.}00$

Inventory $ $54,997\mathrm{.}00$

Short Term Investments $ $85,039\mathrm{.}00$

Total Current Assets $ $206,317\mathrm{.}00$

Gross Fixed Assets $ $429,750\mathrm{.}00$

Accumulated Depreciation $ $95,847\mathrm{.}00$

Net Fixed Assets $ $333,903\mathrm{.}00$

Total Assets $ $540,220\mathrm{.}00$

Liabilities & Owner's Equity:

Accounts Payable $ $39,875\mathrm{.}00$

Accrued Expenses $ $5,496\mathrm{.}00$

Short Term Notes Payable $ $17,950\mathrm{.}00$

Total Current Liabilities $ $63,321\mathrm{.}00$

Long Term Debt $ $105,345\mathrm{.}00$

Total Liabilities $ $168,666\mathrm{.}00$

Common Stock $($$$1$ Par Value$)$ $ $75,678\mathrm{.}00$

Additional Paid In Capital $ $95,876\mathrm{.}00$

Retained Earnings $ $200,000\mathrm{.}00$

Total Owner's Equity $ $371,554\mathrm{.}00$

Total Liabilitities & Owner's Equity $ $540,220\mathrm{.}008)$ If MMI common sized its Balance Sheet, what percentage would be associated with Total Liabilities calculated to two decimal places? Do not enter $\%$ in the answer box. For example, if your answer is $0\mathrm{.}12345$ or $12\mathrm{.}345\%$ then enter as $12\mathrm{.}35$ in the answer box.