Bethesda Mining Company reports the following balance sheet information for 2013 and 2014.

BETHESDA MINING COMPANY Balance Sheets as of December 31, 2013 and 2014
		2013			2014				2013			2014
Assets							Liabilities and Owners Equity
Current assets							Current liabilities
Cash	$	42,646		$	54,402		Accounts payable	$	191,422		$	199,111
Accounts receivable		60,781			81,139		Notes payable		86,520			138,088
Inventory		127,265			193,375
							Total	$	277,942		$	337,199
Total	$	230,692		$	328,916
							Long-term debt	$	240,000		$	176,750
							Owners equity
							Common stock and paid-in surplus	$	215,000		$	215,000
							Accumulated retained earnings		155,597			189,495
Fixed assets
Net plant and equipment	$	657,847		$	589,528		Total	$	370,597		$	404,495
Total assets	$	888,539		$	918,444		Total liabilities and owners equity	$	888,539		$	918,444

i need the debt equity ratio for 2013 and 2014 as well as the total debt ratio for 2013 and 2014