(Preparing a balance sheet) Prepare a balance sheet from the information in the following table.

Hint: Use the accumulated depreciation account as a negative value. Retained earnings won't be needed for the question.

Cash	$50,132
Accounts receivable	$42,602
Accounts payable	$23,319
Short-term notes payable	$10,819
Inventories	$40,844
Gross fixed assets	$1,280,667
Other current assets	$5,172
Long-term debt	$200,715
Common stock	$490,856
Other assets	$15,160
Accumulated depreciation	$311,215
Retained earnings	?

What is the firm's debt ratio: _______% (Round to one decimal place.)