Recent financial statement data for Harmony Health Foods (HHF) Inc. is shown below. Current liabilities $ 183 Income before interest and taxes $ 116 10% Bonds, long-term 360 Interest expense 36 Total liabilities 543 Income before tax 80 Shareholders' equity Income tax 30 Capital stock 206 Net income $ 50 Retained earnings 297 Total shareholders' equity 503 Total liabilities and equity $1,046 HHF's long-term debt to equity ratio equity is