Corona Company?s balance sheet accounts follow: At December 31 2014 2013 2012 Assets . Cash . $25,868 $31,163 j $31,18 Accounts receivable, net 78,034 53,995 41,15 Merchandise inventory 95,120 73,491 46.09 Prepaid expenses 8,330 8,099 ] 3,42 Plant assets, net 241,854 218,932 199,54 Total assets $449,206 $385,680 I $321 AC Liabilities and Equity Accounts payable $1 08,058 $67.1 35 $42.84 Long-term notes payable secured by mortgages on plant assets 85.791 87,819 71,02 Common stock, $10 par value 162,500 162,500 1162,50 Retained earnings 92,857 68.226 j 45,02 Total liabilities and equity $449.206 $385.680 $321 ,4C What is Corona Company?s debt to equity ratio for 2013? 1.49 .71 .40 4.39 .67