given the following year 9 selected balance sheet data: assets cash on hand $136,000 total current assets 255,000 total fixed asset investments 205,000 total assets $460,000 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 27,000 total current liabilities 103,000 long-term bank loans 56,000 total liabilities 159,000 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 47,000 209,450 total shareholder equity 254,000 47,000 301,000 total liabilities and shareholder equity $460,000 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 the nearest percentage --like 31% or 69%) and its current ratio are
