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At December 31 a company's records show the following information: Cash $10,000 Accounts Receivable 15,000 Inventory 50,000 .Prepaid Insurance 6, 000 Long-term Assets 120,000 Accounts Payable 30,000 Notes Payable due in 10 months 25,000 Wages Payable 5,000 Long-term Liabilities 80,000 Stockholders' (Owner's) Equity 106,000 Net Income 28,000 Calculate the Debt to Equity ratio 1.32 2.14 2.85 None of the above