Profilo Co. has the following assets and liabilities: Assets: cash, $100; accounts receivable, $150; Inventory, $240; land, $200; plant, net of accumulated depreciation: 300 . Liabilities: short-term bank loan, 60; accounts payable, $160; long-term mortgage loan. $160. Its debt-to-assets ratio is: 62.3%75.0%50.0%38.4%