Attached Income Statement, Balance Sheet, Statement of Cash flows, and Table 10.7 on securitization and VIEs of Wells Fargo's 2019 annual report.

Focus on the "Total loans" columns in the Table 10.7, these are the loans that have been sold or securitized, and are not included on Wells Fargo's Balance Sheet.

Ignore the number, 7257, that wrote on the income statement.

1. calculate the ratio of CFO/OE (use total equity) if the sales and securitization in Table 10.7 had been accounted for borrowings. Assume there had been no gains on loan sales or securitization.
2. calculate the ratio of Total liability / Total Asset (Debt ratio) if the sales and securitization in Table 10.7 had been accounted for borrowings. Assume there had been no gains on loan sales or securitization.