Consider hte following Information:

Gil's Fish and Tackle, Inc. Balance Sheet At December 31, 2016
Assets
Cash	$	26,450
Accounts Receivable (less allowance)		194,000
Inventories		135,750
Property, Plant and Equipment		232,800
Long-term Investments		160,000
Total Assets	$	749,000
Liabilities
Accounts Payable	$	55,700
Current Portion of Long-Term Debt		77,900
Long-Term Notes Payable		129,000
Total Liabilities		262,600
Stockholders' Equity
Contributed Capital		360,000
Retained Earnings		126,400
Total Stockholders Equity		486,400
Total Liabilities and Stockholders Equity	$	749,000

Gil's Fish and Tackle, Inc. Income Statement For the year ending December 31, 2016
Sales Revenue	$	3,155,000
Operating Expenses
Salaries and Wages Expense		1,967,500
Operating and Admin. Expenses		325,700
Depreciation Expense		378,300
Operating Expenses		2,671,500
Operating Income		483,500
Other Expenses
Interest Expense		19,350
Income Before Income Tax Expense		464,150
Income Tax Expense		171,736
Net Income	$	292,414

Required:

Calculate the debt-to-assets ratio and the times interest earned for the following company.

Debt to asset ratio: ?%

Times Interest Earned: