Lanni Products is a start-up computer software development firm. It currently owns computer equipment worth $21,000 and has cash on hand of $28,000 contributed by Lanni's owners. Lanni takes out a bank loan. It receives $32,000 in cash and signs a note promising to pay back the loan over 3 years. c-1. Lanni sells the software product to Microsoft, which will market it to the public under the Microsoft name. Lanni accepts payment in the form of 1,950 shares for $76 per share. Prepare the balance sheet after Lanni accepts the payment of shares from Microsoft. c2. What is the ratio of real assets to total assets? (Round your answer to 2 decimal places.)