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I Did all of the answers correct just debit to equity ratio is wrong what should i change or do to have the correct answer

I Did all of the answers correct just debit to equity ratio is wrong what should i change or do to have the correct answer
\table[[25 Income from Operations,190,600],[26 Interest Expense,14,500],[27 Income before Income Tax Expense,176,100],[28 Income Tax Expense,47,000],[29 Net Income,$129,100
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