At the beginning of the current year, Snell Company's total assets were $$278,000$ and its total liabilities were $$189,200.$ During the year, the company reported total revenues of $$123,000,$ total expenses of $$91,000$ and owner withdrawals of $$20,000.$ There were no other changes in owner's capital during the year and total assets at the end of the year were $$290,000.$ The company's debt ratio at the end of the current year is:

Multiple Choice

$34\mathrm{.}8\%$

$65\mathrm{.}2\%$

$681\%.$

$147\mathrm{.}0\%$

$53\mathrm{.}3\%$