Calculate the debt ratio using the following trial balance of Harmony Instruments, Inc. as of December 31, 2017. Answer as a number to two decimal places (0.00) Harmony Instruments, Inc. Trial Balance December 31, 2017 Debit Credit Account Title Cash Accounts Receivable Office Supplies Equipment Building Land Accounts Payable Notes Payable Common Stock Dividends Service Revenue Operating Expenses 88237 4619 3413 1867 16144 68351 15840 61858 50862 1417 71701