Using the following excerpts from the financial statements of KRJ Enterprises, calculate the debt to tangible net worth ratio, using total financial our answer in percentage terms, rounded to two decimal places. e.g. 20.00%. Cash Short-term investments Accounts receivable Inventory Other current assets Fixed assets (net) Intangible assets Long-term investments Total assets $167 $297 $335 $489 $186 $1,145 $194 $287 $3,500 Short-term debt Accounts payable Accrued liabilities Other current liabilities Long-term debt Other long-term liabilities Total liabilities Stockholders' equity Total liabilities and equity $186 $265 $211 $58 $631 $105 $2,136 $1,437 $3,500