Alpha Company Provided the Following Balance Sheet for Year 2

Alpha Company provided the following balance sheet for Year 2: $\begin{array}{|l|r|}\hline \text { Assets }\\\hline \text { Cash } & \$ \quad 5,400 \\\hline \text { Accounts receivable } & 15,500 \\\hline \text { Inventory } & 18,000 \\\hline \text { Prepaid expenses } & 1,600 \\\hline \text { Plant and equipment, net of depreciation } & 25,000 \\\hline \text { Land } & \underline { 19,950} \\\hline \text { Total assets } & \underline { \$ \quad 85,450} \\\hline\\\hline \text { Liabilities and Stockholders' Equity }\\\hline \text { Accounts payable } & \$ \quad4,500 \\\hline \text { Salaries payable } & 11,500 \\\hline \text { Bonds payable (Due in 2020) } & 10,000 \\\hline \text { Common stock, no par } & 30,000 \\\hline \text { Retained earnings } & \underline {29,450} \\\hline \text { Total liabilities and stockholder' equity } & \underline {\$ \quad 85,450} \\\hline\end{array}$ What is the company's plant assets to long-term liabilities ratio?

A) 2.5
B) 4.5
Note that I changed correct answer
C) 1.7
D) None of these answers is correct.