The FASB issues accounting standards in the form of: Financial Accounting Standards. Financial Technical Bulletins. Accounting Standards Updates. Accounting Research Bulletins. Current liabilities	$ 188		Income before interest and taxes	$ 126
10% Bonds, long-term	380		Interest expense	38
Total liabilities	568		Income before tax	88
Shareholders' equity			Income tax	23
Capital stock	216		Net income	$ 65
Retained earnings	280
Total shareholders' equity	496
Total liabilities and equity	$1,064

HHF's long-term debt to equity ratio equity is:

76.6%.

175.9%.

130.5%.

0.0%.