income statement
Sales	205,000
cost of goods sold	-97,000
salaries expense	-24,000
depreciation expense	-16,000
interest expense	-2,400
loss on equipment disposal	-2,500
net income	63,100
Statement of Retained Earnings
Beginning Balance - Retained Earnings	6,000
Plus - Net Income	63,100
Less - Dividends	(41,500)
Ending Balance - Retained Earnings	27,600
Balance sheets
	2018	2019	change
Assets:
Cash	13,000	64,600	51,600
Accounts Receivable	25,000	19,000	(6,000)
Inventory	19,000	13,000	(6,000)
prepaid expenses	0	0	0
Equipment	60,000	41,000	(19,000)
Accum. Depr - Equipment	(22,000)	(26,000)	(4,000)
total assets	95,000	111,600
Liabilities:
Accounts Payable	11,000	9,000	(2,000)
accrued Liabilities	13,000	10,000	(3,000)
Bonds Payable	40,000	40,000	0
total liabilities	64,000	59,000
Shareholders Equity:
Common Stock	25,000	25,000	0
Retained Earnings	6,000	27,600	21,600
total equity	31,000	52,600
total liabilities and shareholder equity	95,000	111,600

Based on the above financial statements, calculate the following ratios for 2019:

A. Current Ratio

B. Gross Profit Percentage

C. Debt Ratio

D. Debt to Equity Ratio