Calculate the total debt ratio and long-term debt ratio for each year. (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)

2017 2018 2018 $ Current assets Cash Accounts receivable Inventory 7,050 25,050 55,650 $ 10,600 28,800 72,200 Current liabilities Accounts payable Notes payable 2017 $ 34,500 21,150 $ 40,600 2 1,800 Total $ 87,750 $ 111,600 Total $ 55,650 $ 62,400 Long-term debt $ 36,000 $ 33,000 Owners' equity Common stock and pald-in $48.000 surplus Retained earnings 160,350 $ 48,000 256,600 Net plant and equipment $ 212,250 $288,400 Total $208,350 $304,600 Total assets $300,000 $400,000 Total liabilities and owners equity $300,000 $400,000