Beau is the owner of Beau's Bakery. He is concerned that his business is becoming too highly geared. Given the figures below for the past two years, calculate the level of gearing and advise Beau of your findings. (round to the nearest 2 decimals) Total Liabilities Owner's Equity 2021 2020 $60 000 $48 000 $93 500 $85 000 2021 2020 Debt to Equity = (Total Liabilities)+ (Owner's Equity) * 100 % % Write your advice on the gearing levels in the space below AB I