December 31 Cash Accounts receivable Office supplies Office equipment Trucks Building Land Accounts payable Note payable 2018 2019 $ 45,692 $ 7,375 24,802 19,445 3,912 2,866 120,098 127,927 46,996 55,996 156,665 39,093 65,20532,340 0 95,758 Debt Ratio Choose Denominator: Choose Numerator: = Debt Ratio Debt ratio