Grouper Company provides you with the following balance sheet information as of December 31, 2017.

Current assets$11,500Current liabilities$12,000Long-term assets26,500Long-term liabilities14,000Stockholders equity12,000Total assets$38,000Total liabilities and stockholders equity$38,000

In addition, Grouper reported net income for 2017 of $16,000, income tax expense of $3,200, and interest expense of $1,300.

Compute the debt to assets ratio and the times interest earned ratio for Grouper for 2017

I can not figure out the debt to asset ratio correctly.