Question: Given the following Year 9 selected balance sheet data: Assets Cash on Hand $106,000 Total Current Assets 228,000 Total Fixed Asset Investments 263,000 Total Assets

Given the following Year 9 selected balance sheet data:

Assets
Cash on Hand $106,000
Total Current Assets 228,000
Total Fixed Asset Investments 263,000
Total Assets $491,000
Liabilities and Shareholder Equity
Accounts Payable $ 53,000
Overdraft Loan Payable 0
1-Year Bank Loan Payable 0
Current Portion of Long-Term Loans 20,000
Total Current Liabilities 73,000
Long-Term Bank Loans 92,000
Total Liabilities 165,000
Shareholder Equity: Year 8 Balance Year 9 Change
Common Stock (at a par value of $0.50 per share 10,050 0 10,050
Additional Capital 81,500 0 81,500
Retained Earnings 162,450 72,000 234,450
Total Shareholder Equity 254,000 +72,000 326,000
Total Liabilities and Shareholder Equity $491,000

Based on the above figures and the definition of the debt:equity percentages (or debt%:equity%) presented in the Help section for p. 5 of the Camera and Drone Journal, the company's debt:equity percentages (rounded to 2 decimal places) and its current ratio are

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