Recent financial statement data for Harmony Health Foods (HHF) Inc. is shown below.

Current liabilities	$ 181		Income before interest and taxes	$ 123
10% Bonds, long-term	340		Interest expense	34
Total liabilities	521		Income before tax	89
Shareholders' equity			Income tax	22
Capital stock	201		Net income	$ 67
Retained earnings	281
Total shareholders' equity	482
Total liabilities and equity	$1,003

HHF's long-term debt to equity ratio equity is (Round your answers to one decimal place.):

a)	70.5%.
b)	141.8%.
c)	169.2%.
d)	0.0%.