Given the following Year $12$ balance sheet data for a footwear company:Shareholder Equity:

Year $11$ Year $12$ Balance ChangeCommon Stock

$20,000$

$0$Additional Capital

$110,000$

$0$Retained Earnings

$60,000$

$20,000$Total Shareholder Equity

$190,000$

$\backslash (+20,000\backslash )$

Based on the above figures and the definition of the debt$-$assets ratio presented in the Help section for p$.5$ of the Footwear Industry Report, the company's debt$-$assets ratio $($rounded to $2$ decimal places$)$ is

$0\mathrm{.}42.$

$0\mathrm{.}43.$

$0\mathrm{.}46.$

$0\mathrm{.}44.$

$0\mathrm{.}36.$