Below is selected financial information for sunrise company. selected balance sheet data - as of dec. 31, 2017 dec. 31, 2016 cash and short-term investments $ 958,245 $ 745,800 accounts receivable (net) 125,850 135,400 inventories 195,650 175,840 prepaid expenses and other current assets 45,300 30,860 total current assets $1,325,045 $1,087,900 plant, property and equipment, net 1,478,320 1,358,700 intangible assets 125,600 120,400 total assets $2,928,965 $2,567,000 short-term borrowings $ 25,190 $ 38,108 current portion of long-term debt 45,000 40,000 accounts payable 285,400 325,900 accrued liabilities 916,722 705,891 income taxes payable 125,400 115,600 total current liabilities $1,397,712 $1,225,499 long-term debt 450,000 430,000 total liabilities $1,847,712 $1,655,499 shareholders' equity $1,081,253 $ 911,501 total liabilities and shareholders' equity $2,928,965 $2,567,000 selected income statement data - for the year ending december 31, 2017: net sales $3,210,645 cost of goods sold (2,310,210) operating income $ 900,435 net income $ 324,850 selected statement of cash flow data - for the year ending december 31, 2017: cash flows from operations $584,750 interest expense 42,400 income tax expense 114,200 sunrise's liabilities to shareholders equity ratio would be