May you please help me with this, thank you

Selected financial data for Surfer Co, is provided below: What is the debt to equity ratio for Surfer Co.? (Round answer to two decimal places). 3.73. 2.73 0.73. 0.37 None of the above. On January 1, 2020, Oliver Company issued $4 million of 10 year bonds at an 8% stated interest rate to be paid annually. Oliver Company issued the bonds for $3,501,514 since the market rate of interest was 10%. What is the carrying value of the bond that Oliver Company would report on its December 31,2020 balance sheet? (round to the nearest dollar) $3,531,665$3,500,000$3,526,438$3,516,590$4,000,000