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)	125,850	135,400
Inventories	195,650	175,840
Prepaid Expenses and other current assets	45,300	30,860
Total Current Assets	$1,476,293	$1,087,900
Plant, Property and Equipment, net	1,478,320	1,358,700
Intangible Assets	125,600	120,400
Total Assets	$3,080,213	$2,567,000
Short-term borrowings	$ 25,190	$ 38,108
Current portion of long-term debt	45,000	40,000
Accounts payable	285,400	325,900
Accrued liabilities	916,722	705,891
Income taxes payable	125,400	115,600
Total Current Liabilities	$1,397,712	$1,225,499
Long-term Debt	450,000	430,000
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 Year 2 Long-term Debt to Long-Term Capital ratio is: