Following are the financial statements for Pearl Corporation at the end of the companys latest fiscal year:

Pearl Corporation Statement of Financial Position As at December 31, 2020
Cash and cash equivalents			$ 48,000
Accounts receivable			75,000
Inventories			47,000
Prepaid rent			15,000
Equipment			160,000
Accumulated depreciationequipment			( 28,000	)
Goodwill			48,000
			$ 365,000
Accounts payable			$ 57,000
Income taxes payable			14,000
Salaries and wages payable			10,000
Short-term loans payable			10,000
Bonds payable			73,000
Common Shares			137,000
Retained Earnings			64,000
			$ 365,000

Pearl Corporation Income Statement For the year ended December 31, 2020
Sales			$ 352,500
Cost of goods sold			176,000
Gross margin			176,500
Operating expenses			121,000
Impairment loss goodwill			10,600
Gain on disposal of equipment			2,800
Interest expense			12,200
Income before income tax			35,500
Income tax expense			7,100
Net income			$ 28,400

(a and b) Calculate the companys debt to total asset ratio and the companys times interest earned ratio. (Round answers to 2 decimal places, e.g. 52.75 or 52.75%.)

Debt to total asset ratio		%
Times interest earned ratio		times