At the beginning of the current year, Snell Company's total assets were $$249,000$ and its total liabilities were $$173,700.$ During the year, the company reported total revenues of $$93,000$ and total expenses of $$81,000.$ There were no other changes in total equity during the year, and total assets at the end of the year were $$261,000.$ The company's debt ratio at the end of the current year is: