O 1.40 O 0.62 O 2.23 O 0.62 O 0.38 A corporation reports the following year-end balance sheet data. The company's debt ratio equals: Cash Accounts receivable Inventory Equipment Total assets $ 56,000 Current liabilities $ 91,000 71,000 Long-term liabilities 48,000 76,000 Common stock 116,000 161,000 Retained earnings 109,000 $364,000 Total liabilities and equity $364,000