A Company's Balance Sheet at the End of Year Is

A company's balance sheet at the end of year is as follows: $$\begin{array} { | l | r | } \hline \text { Assets } & \\\hline \text { Cash } & \$ 104,600 \\\hline \text { Accounts receivable (less allowance for doubtful accourts) } & 209,300 \\\hline \text { Inventories } & 118,500 \\\hline \text { Short-tem investments } & \underline { 11,500 } \\\hline \text { Tatal current assets } & 443,900 \\\hline \text { Property, plant, and equipment } & \mathbf { 2 9 2 , 6 0 0 } \\\hline \text { Long-temn irvestrnent } & \underline { 23,500 } \\\hline \text { TOTAL ASSETs } & \underline { 760,000 } \\\hline \text { Liabilities } & \\\hline \text { Accounts payable } & \mathbf { \$ 3 7 0 , 9 0 0 } \\\hline \text { Current portion of long-tem debt } & \mathbf { 3 5 , 8 5 0 } \\\hline \text { Long-tem debt } & \underline { \mathbf { 2 5 0 } 000 } \\\hline \text { TOTAL LIABILITIES } & \mathbf { \$ 6 5 6 , 7 5 0 } \\\hline\end{array}$$ The debt-to-assets ratio for this company is:

A) approximately 1.15.
B) approximately 0.91.
C) approximately 1.86.
D) approximately 0.86.