Ivanhoe Medical manufactures hospital beds and other institutional furniture. The company's comparative balance sheet and income statement for $2020$ and $2019$ follow. Ivanhoe Medical Comparative Balance Sheet As of December $3120162015$ Assets Current assetS $$359,000$ $$417,450776,400681,000247,0002,121,8508,439,895$ $$11,227,395$ $$10,561,745$ Accounts receivable, net Inventory Other current assets $1,014,000736,000381,3502,490,3508,737,045$ Total current assets Property, plant, & equipment, net Total assets Liabilities and Stockholders' Equity Current liabilities Long$-$term debt $$3,167,0003,702,6006,869,60058,950104,650,194,1954,357,795$ $$11,227,395$ $$2,846,0003,892,6006,738,60058,950103,850,660,3453,823,145$ $$10,561,745$ Total liabilities Preferred stock, $$5$ par value Common stock, $$0\mathrm{.}25$ par value Retained earnings Total stockholders equity Total liabilities and stockholders' equity Ivanhoe Medical Comparative Income Statement and Statement of Retained Earnings For the Year $20202019$ Sales revenue $($all on account Cost of goods sold Gross profit Operating expenses Net operating income Interest expense Net income before taxes Income taxes $(30\%)$ Net income Dividends paid $$10,177,200$ $$9,613,9505,298,8004,315,150,634,1501,681,000308,6501,372,350411,705$ $$960,6455,612,5504,564,6502,840,2501,724,400300,4001,424,000427,200$ $$996,80029,500$ Preferred dividends Common dividends Total dividends paid $433,450462,950533,850,660,345$ $$4,194,19529,500413,100442,600518,045,142,3003,660,345$ Net income retained Retained earnings, beginning of year Retained earnings, end of year

Calculate the following leverage ratios for $2020.$

a$.$ Debit ratio$---\%$

b$.$ debit$-$to$-$equity ratio

c$.$Time interest ratio$---$time