Bishal Trading Company had earnings per share of Rs 4 last year, and it paid a Rs 2 dividend. Total retained earnings increased by Rs 12 million during the year, while book value per share at year-end was Rs 40. Company has no preferred stock, and no new common stock was issued during the year. If company's year-end debt (which equals its total liabilities) was Rs 120 million, what was its year-end debt/assets ratio?

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answer; buying the bill at a discount from the face value to be received at maturity;

answerobservation;