10.A corporation reports the following year-end balance sheet data. The company's debt- to-equity ratio equals: Cash $ 47,000 Current liabilities $82,000 Accounts receivable 62,000 Long-term liabilities 40,000 Inventory 67,000 Common stock 107,000 Equipment 152,000 Retained earnings 99,000 Total assets $ 328,000 Total liabilities and equity $ 328,000