A corporation reports the following year-end balance sheet data. The company's debt-to-equity ratio equals: Cash Accounts receivable Inventory Equipment Total assets 1.39 2.23 0.47 0.68 0.32 $56,000 Current liabilities 72,000 Long-term liabilities 77,000 Common stock 162,000 Retained earnings $367,000 Total liabilities and equity $ 92.000 25,000 117,000 133,000 $367,000