&

Other long$-$term liabilities $\backslash$

Total long$-$term liabilities

& $246\mathrm{.}2$ &

$\backslash$table$[]$

$----\backslash$

$191\mathrm{.}1$

$\backslash$end$\{$tabular$\}\backslash$

$\backslash$hline Other long$-$term assets & $63\mathrm{.}0$ & $42\mathrm{.}0$ & Total liabilities & $391\mathrm{.}2$ & $323\mathrm{.}1\backslash$

$\backslash$hline Total long$-$term assets & $357\mathrm{.}2$ & $242\mathrm{.}7$ & Stockholders' Equity & $126\mathrm{.}6$ & $63\mathrm{.}6\backslash$

$\backslash$hline Total Assets & $517\mathrm{.}8$ & $386\mathrm{.}7$ &

$\backslash$table$[[$Total liabilities and$],[$Stockholders$\text{'}$ Equity$]]$ & $517\mathrm{.}8$ & $386\mathrm{.}7\backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

Refer to the balance sheet above. When using the book value of equity, the debt$-$equity ratio for Luther in $2006$ is closest to

A$.4\mathrm{.}32$

B$.2\mathrm{.}16$

C$.1\mathrm{.}08$

D$.3\mathrm{.}02$