Miller, Inc. provides the following data: Miller, Inc. Comparative Balance Sheet Current Assets: Dec. 31, 2025 Assets Cash and Cash Equivalents Accounts Receivable, Net Merchandise Inventory Total Current Assets Property, Plant, and Equipment, Net Total Assets Liabilities Current Liabilities: Accounts Payable Notes Payable Total Current Liabilities $123,000 31,000 53,000 207,000 120,000 $ 327,000 $ 54,700 2,900 57,600 Merchandise Inventory Total Current Assets Property, Plant, and Equipment, Net 207,000 120,000 $ 327,000 Total Assets Liabilities Current Liabilities: Accounts Payable Notes Payable $ 54,700 2,900 Total Current Liabilities 57,600 Long-term Liabilities 94,000 Total Liabilities 151,600 Stockholders' Equity Common Stock 81,000 Retained Earnings 94,400 Total Stockholders' Equity 175,400 Total Liabilities and Stockholders' Equity $ 327,000 Calculate the debt ratio. (Round your answer to two decimal places.) Total Current Assets Property, Plant, and Equipment, Net Total Assets Liabilities A. 17.61% B. 46.36% OC. 62.01% OD. 28.75% 207,000 120,000 $ 327,000