Irventory and prepaid expenses account for $30,000 of the current year's current assets. Average inventory for the current year is $36,250. Average net accounts recelvable for the current year is $45,000. There are 35.000 shares of common stock outstanding. Total dividends paid during the current year were $17,000. The market price per share of common stock is $20. What is the debt ratio for the current year? A. 0.51 B. 0.53 c. 1.91 D. 1.97