Please see attached I need this ASAP. Thank you........

the average debt ratio for most companies is around 0.620.62. In 2014, Santiago's total debt position looks risky. B. middle-ground. C. safe. D. Cannot tell from the financial statements Santiago Company Consolidated Balance Sheets December 31, 2014 and 2013 (In millions, except per share data) 2014 2013 Assets Current assets: Cash and equivalents $580 $425 Accounts and notes receivable 720 850 Inventories, at cost, not in excess of market 120 130 Prepaid expense and other current assets 540 440 Total current assets 1,960 1,845 Property and equipment: Property and equipment, at cost 28,700 26,900 Accumulated depreciation and amortization (8,780) (7,800) Net property and equipment 19,920 19,100 Other assets: Investments in affiliates 1,110 1,055 Goodwill, net 1,700 1,580 Miscellaneous 950 1,080 Total other assets 3,760 3,715 Total assets $25,640 $24,660 Liabilities and Stockholders' Equity Current liabilities: Accounts payable $550 $610 Income taxes 76 15 Other taxes 250 185 Accrued interest 181 188 Accrued restructuring and restaurant closing costs 110 345 Accrued payroll and other liabilities 916 725 Current maturities of long-term debt 388 305 Total current liabilities 2,471 2,373 Long-term debt 9,600 9,500 Other long-term liabilities and minority interests 750 600 Deferred income taxes 1,010 1,025 Total liabilities $13,831 $13,498 Stockholders' equity: Preferred stock, no par value; authorized140.0 million shares; issuednone ----Common stock, $.01 par value; authorized2.0 billion shares; issued1,700 million shares 17 17 Additional paid-in capital 1,097 2,381 Unearned ESOP compensation (95) (96) Retained earnings 21,120 19,450 Accumulated other comprehensive income (loss) (840) (1,640) Common stock in treasury, at cost; 400 and 600 million shares (9,490) (8,950) Total stockholders' equity 11,809 11,162 Total liabilities and stockholders' equity $25,640 $24,660 (In millions, except per share data) Revenues Sales by Company-operated restaurants Revenues from franchised and affiliated restaurants Total revenues Food and paper (Cost of goods sold) Payroll and employee benefits Occupancy and other operating expenses Franchised restaurantsoccupancy expenses Selling, general, and administrative expenses Other operating expense, net 2014 2013 $12,900 4,460 $11,800 4,000 17,360 3,225 3,500 3,000 947 1,820 510 15,800 2,360 3,400 3,400 855 1,750 840 Total operating expenses Operating income Interest expense Other nonoperating expense, net Income before income taxes Income tax expense 13,002 12,605 4,358 395 94 3,195 370 59 3,869 1,354 2,766 1,106 Net income Per common share basic: Net Income Dividends per common share $2,515 $1,660 $1.93 $0.65 $1.51 $0.45