103 (1 point) Surround, Inc. provides the following data: Surround, Inc. Comparative Balance Sheet Dec. 31, 2019 Assets Current Assets: Cash and Cash Equivalents $29,000 Account Receivable, Net 31,000 Merchandise Inventory 53,000 $113,00 Total Current Assets Property, Plant, and Equipment, Net Total Assets 120,000 $233.00 0 Liabilities Current Liabilities: Accounts Payable $4300 Notes Payable 2900 Total Current Liabilities $7200 Long-term Liabilities 90,000 Total Liabilities $97,200 Stockholders' Equity Common Stock $31,000 Total Assets Liabilities Current Liabilities: $233,00 0 Accounts Payable $4300 Notes Payable 2900 Total Current Liabilities $7200 Long-term Liabilities 90,000 Total Liabilities $97,200 Stockholders' Equity Common Stock $31,000 Retained Earnings 104.800 $135.80 Total Stockholders' Equity 0 Total Liabilities and Stockholders' $233,00 Equity 0 Calculate the debt to equity ratio. (Round your answer to two decimal places.) A) 0.72 B) 0.05 C) 0.42 D) 1.16