Given the following Year 12 balance sheet data for a footwear company: Balance Sheet Data Cash on Hand Total Current Assets Total Fixed Assets Total Assets Accounts Payable Overdraft Loan Payable 1-Year Bank Loan Payable Current Portion of Long-Term Bank Loans Total Current Liabilities Long-Term Bank Loans Outstanding Total Liabilities $ 10,000 130,000 260,000 $390,000 $ 20,000 0 5,000 17,000 42,000 138,000 180,000 Year 11 Balance Year 12 Shareholder Equity: changeo Common Stock Additional Capital Retained Earnings Total Shareholder Equity Total Liabilities and Shareholder Equit 20,000 110,000 60,000 190,000 0 20,000 +20,000 20,000 110,000 80,000 210,000 $390,000 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 0.44 0.42 0.43 0.36 0.46