14 0 Saved For Solar Industries and its related but separate financing company Solar Financing Corp. Required: a. Calculate the debt to equity ratio for 2019 and 2020. (Round the final answers to 2 decimal places.) Solar Industries (in millions) 2020 2019 43,950 37,800 21,602 25,055 Solar Financing Corp (in millions) 2020 2019 89,860 77,552 9,570 8,554 Total Debt (A) Total Equity (B) Aflac Corporation leased machinery under a finance lease arrangement with its lessee. At January 1, 2021, the first day of the lease, the asset and lease obligation were recorded for $68,000. The first lease payment of $13,276 was due December 31, 2021 and the interest rate they used in their calculations was 7%. The lease term was 10 years. Which of the following best describes what would be reported on Aflac's statement of income for the year ending December 31, 2021