A company's assets have a total book value is $163.2 million. The company has 8.3 million shares of common stock outstanding which are trading at $53 per share. They also have two bond issues circulating on secondary markets. One set of bonds has a face value of $70 million and a coupon rate of 7 percent; it matures in 8 years an is trading at 108.3 percent of par. The other bond issue has a face value of $60 million and a coupon rate of 7.5 percent; it matures in 27 years and is trading at 108.9 percent of par. On a book value basis, the company's capital structure weights are: