Alden Corp. has the following balances as of December 31,2025 : Calculate the debt to equity ratio. (Round your answer to two decimal places.) A. 2.55 B. 1.55 C. 0.65 D. 0.9 Saines Carporntion invested $130,000 to acquire 27,000 shares of Owens Technologies, Inc. on March 1, 2024, On July 2,2025, Owens pays a cesh dividend of 50.50 per share. The invostment 5 classified as equity securtios with no significant influence. Which of the folowing is the cocect joumal entry lo recond the transection on July 2 , 2025