Canada Ltd has the following summary balance sheet at year-end. Current assets $ 1 050 000 Non-currentassets 1500000 Current liabilities 150 000 450 000 Long-term liabilities Share capital 900 000 Retained earnings 1 050 000 The debt ratio at the end of the year is: Select one: O a. Not one of the options O b. 40 % o c. 76.5 % O d. 23.5 %. e. 17.6%