Please calculate Debt to Equity Ratio for 20X1 and 20X2: Assets 20X1 20X2 Cash 49,902 62,304 Marketable Securities 31,188 16,488 Prepaid Expenses 12,474 11,622 Accounts Receivable 48,315 19,854 Inventories 43,662 85,662 Land 349,305 349,305 Building 3,021,270 3,021,270 China, Glass, etc. 807,765 854,802 Accumulated depreciation 1,359,789 1,613,547 Liabilites and Owner's Equity Accounts payable 39,795 47,835 Long-term debt 1,660,287 1,564,107 Deferred income taxes ---Current 24,489 29,781 Current portion of long-term debt 61,221 75,180 Accrued Expense 6,141 9,117 Retained earnings 578,559 448,140 Common Stock 633,600 633,600