Alpha Company Provided the Following Balance Sheet for Year 2

Alpha Company provided the following balance sheet for Year 2: $\begin{array}{lr}\text { Assets }\\\text { Cash } & \$ 5,400 \\\text { Accounts receivable } & 15,500 \\\text { Inventory } & 18,000 \\\text { Prepaid expenses } & 1,600 \\\text { Plant and equipment, net of depreciation } & 25,000 \\\text { Land } & \underline{ 19,950 }\\\text { Total assets } &\underline{ \$ 85,450}\\\text { Liabilities and Stockholders' Equity }\\\text { Accounts payable } & \$ 4,500 \\\text { Salaries payable } & 11,500 \\\text { Bonds payable (Due in ten years) } & 10,000 \\\text { Common stock, no par } & 30,000 \\\text { Retained earnings } &\underline{ 29,450} \\\text { Total liabilities and stockholders' equity }& \$ 85,450\end{array}$
What is the company's plant assets to long-term liabilities ratio?

A) 2.5
B) 4.5
C) 1.7
D) None of these answers are correct.