Profilo Co. has the following assets and liabilities: Assets: cash, $100 ; accounts receivable, $150 ; Inventory, $240 ; land, $200 ; plant, net of accumulated depreciation: 300 . Liabilities: short- term bank loan, 60; accounts payable, $160 ; long-term mortgage loan. $160 . Its debt-to-assets ratio is: 62.3% 75.0% 50.0% 38.4%.