Given the following Year 9 selected balance sheet data: Assets Cash on Hand $136,000 Total Current Assets 255,000 Total Fixed Asset Investments 230,000 Total Assets $485,000 Liabilities and Shareholder Equity Accounts Payable $ 66,000 Overdraft Loan Payable 0 1-Year Bank Loan Payable 10,000 Current Portion of Long-Term Loans 17,000 Total Current Liabilities 93,000 Long-Term Bank Loans 46,000 Total Liabilities 139,000 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 92,000 254,450 Total Shareholder Equity 254,000 +92,000 346,000 Total Liabilities and Shareholder Equity $485,000 Based on the above figures and the definition of the debt