Recent financial statement data for Harmony Health Foods (HHF) Inc. is shown below. $ 189 Current liabilities 10% Bonds, long-term Total liabilities Shareholders' equity 370 559 Income before interest and taxes Interest expense Income before tax $ 130 37 93 27 Income tax Common stock 215 Net income $ 66 282 Retained earnings Total shareholders' equity Total liabilities and equity 497 $1,056 HHF's long-term debt to equity ratio equity is