23. Using the following accounts and their balances, calculate the debt ratio for Cooper Furniture Repair as of December 31 . (Click the icon to view Cooper Furniture Repair's accounts) \begin{tabular}{lrlr} \hline Cash & $,000 & Advertising Expense & 1,200 \\ Unearned Revenue & 4,500 & Utilities Expense & 800 \\ Equipment & 10,000 & Rent Expense & 5,000 \\ Service Revenue & 8,000 & Accounts Payable & 2,300 \\ Common Stock & 12,200 & Dividends & 3,000 \\ \hline \end{tabular}