The financial statements of a small company show the following accounts at the end of the year 2016: Property, Plant, and Equipment (PPE): $342,999 Accounts Receivable: $129,898 Inventory" $129,898 Bond issued at 7% $100,000 Current Liabilities: $308,898 Note: The bond was issued in 2016. The interest due on the bond 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: Select one: a. 3.11. b. 3.22. c. 1.45.