Property, Plant and Equipment (PPE) Accounts Receivable Inventory Bonds issued at 7% Current liabilities $342,999 $129,898 $129,898 $100,000 $308,898 Note: The interest due on bonds has not been paid and not been recorded in the books yet. Note 2: The values of Inventories and Accounts receivable are the same. Given the information, the total assets-to-equity ratio for the firm is closest to: B. 3.22 C. 1.45