Please calculate Debt to Equity Ratio Cash Retained Earnings Common Stock Accounts Payable Short term Investment A/R Inventories Prepaid Exp Accured Expenses Long-term Investment Land Other Operationg Equipment Building Furniture and Equipment Less: Accumulated Depreciation Owner's capital-extra Accrued Income Taxes (Current) Current Portion of Long-term debt Mortgage Payable Deferred Income Taxes (Long-term) 2000 20,000 235,000 55,000 60,000 60,000 100,000 14,000 13,000 70,000 43,000 68,500 11,500 810,000 170,000 260,000 110,000 30,000 25,000 425,000 40,000 2001 21,000 255,000 55,000 53,500 81,000 90,000 17,000 12,000 85,200 35,000 68,500 20,500 850,000 190,000 320,000 110,000 32,000 21,500 410,000 42,800 Select one: O A. 2000: 1.63 2001: 1.54 OB. 2000: 1.21 2001: 1.21 OC. 2000: 1.63 2001: 1.68 OD. 2000: 1.48 2001: 1.60 Asset Turn-over ratio if the revenue is $1,300,000 2000 Cash 20,000 Retained Earnings 235,000 Common Stock 55,000 Accounts Payable 60,000 Short term Investment 60,000 A/R 100,000 Inventories 14,000 Prepaid Exp 13,000 Accured Expenses 70,000 Long-term Investment 43,000 Land 68,500 Other Operationg Equipment 11,500 Building 810,000 Furniture and Equipment 170,000 Less: Accumulated Depreciation 260,000 Owner's capital-extra 110,000 Accrued Income Taxes (Current) 30,000 Current Portion of Long-term debt 25,000 Mortgage Payable 425,000 Deferred Income Taxes (Long-term) 40,000 2001 21,00 255,00 55,00 53,500 81,00 90,000 17,000 12,00 85,200 35,00 68,500 20,50 850,00 190,00 320,000 110,000 32,000 21,500 410,00 42,800 Select one: OA. 1.23 OB. 1.12 OC. 1.27 OD. 0.08