Excerpts from TPX Company's December 31, 2021 and 2020, financial statements are presented below: Accounts receivable Inventory Net sales Cost of goods sold Total assets Total stockholders' equity Net income 2021 $ 48,000 32,000 199,000 123,000 428,000 242,000 38,000 2020 $ 40,000 45,000 200,000 118,000 410,000 229,000 29,000 TPX Company's 2021 debt to equity ratio is: Multiple Choice O 15.70%. 76.86% O 9.07%. O 31.54%