23. Using the following accounts and their balances, calculate the debt ratio for Crandell Furniture Repair as of December 31. (Click the icon to view Crandell Furniture Repair's accounts.) Data table B Debt Ratio % Cash $ 16,000 Advertising Expense 1,700 Unearned Revenue 11,200 Utilities Expense 400 Equipment 14,000 Rent Expense 4,500 Service Revenue 9,000 Accounts Payable 2,300 Crandell, Capital 19,000 Crandell, Withdrawals 4,900 - X