Below is selected information from Marker's financial statements:

Dec. $31,$ Year $2$Dec. $31,$ Year $1$Cash and short$-$term investments$$1,109,493$$ $745,800$Accounts Receivable $($net$)125,850135,400$Inventories$195,650175,840$Prepaid Expenses and other current assets$45,30030,860$Total Current Assets$$1,476,293$$$1,087,900$Plant, Property and Equipment, net$1,478,3201,358,700$Intangible Assets$125,600120,400$Total Assets$$3,080,213$$$2,567,000$Short$-$term borrowings$ $25,190$$ $38,108$Current portion of long$-$term debt$45,00040,000$Accounts payable$285,400325,900$Accrued liabilities$916,722705,891$Income taxes payable$125,400115,600$Total Current Liabilities$$1,397,712$$$1,225,499$Long$-$term Debt$450,000430,000$Total Liabilities$$1,847,712$$$1,655,499$Shareholders' Equity$$1,232,501$$ $911,501$Total Liabilities and Shareholders' Equity$$3,080,213$$$2,567,000$Selected Income Statement Data $-$ for the year ending December $31,$ Year $2$:Net Sales$$3,210,645$Cost of Goods Sold$(2,310,210)$Operating Income$ $900,435$Net Income$ $321,000$Selected Statement of Cash Flow Data $-$ for the year ending December $31,$ Year $2$:Cash Flows from Operations$$147,513$Interest Expense$42,400$Income Tax Expense$171,607$

Marker's Liabilities to Assets Ratio for Year $2$ is:

a$.100\%$

b$.105\%$

c$.60\%$

d$.78\%$