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Based on the following data, what is the amount of current assets? Accounts payable……………………………………………………….. $62,000 Accounts receivable…………………………………………………….. 100,000 Cash……………………………………………………………………… . 50,000 Intangible assets………………………………………………………… 100,000 Inventory…………………………………………………………………. 138,000 Long-term investments…………………………………………………. 160,000 Long-term liabilities……………………………………………………… 200,000 Short-term investments…………………………………………………. 80,000 Notes payable……………………………………………………………. 56,000 Property, plant, and equipment…………………………………………… 1,340,000 Prepaid insurance……………………………………………………….. 2,000 Question 13 Using the following balance sheet and income statement data, what is the debt to assets ratio?