Given the following Year 12 balance sheet data for a footwear company: Balance Sheet Data Cash on Hand $ 15,000 Total Current Assets 130,000 Total Fixed Assets 290,000 Total Assets $420,000 Accounts Payable $ 20,000 Overdraft Loan Payable 0 1-Year Bank Loan Payable 5,000 Current Portion of Long-Term Bank Loans 22,000 Total Current Liabilities 47,000 Long-Term Bank Loans Outstanding 153,000 Total Liabilities 200,000 Shareholder Equity: Year 11 Balance Year 12 Change Common Stock 20,000 0 20,000 Additional Capital 120,000 0 120,000 Retained Earnings 60,000 20,000 80,000 Total Shareholder Equity 200,000 +20,000 220,000 Total Liabilities and Shareholder Equity $420,000 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 companys debt-assets ratio (rounded to 2 decimal places) is 0.40. 0.46. 0.42. 0.48. 0.45.