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 85,662 43,662 349,305 3,021,270 Inventories Land 349,305 Building China, Glass, etc. Accumulated depreciation 3,021,270 807,765 854,802 1,359,789 1,613,547 Liabilites and Owner's Equity Accounts payable 39,795 47,835 Long-term debt Deferred income taxes ---Current 1,660,287 24,489 1,564,107 29,781 Current portion of long-term debt Accrued Expense Retained earnings 61,221 75,180 6,141 9,117 578,559 448,140 Common Stock 633,600 633,600