Recent financial statement data for Sara Health Foods (HHF) is shown below. $ 180 360 540 Current liabilities: 10% Bonds, noncurrent Total liabilities Shareholders' equity: Share capital Retained earnings Total shareholders' equity Total liabilities and equity Income before interest and taxes Interest expense Income before tax Income tax Net income $ 125 36 89 27 $ 62 200 280 480 $1,020 What is Sara's debt-to-equity ratio is (rounded)? QUESTION 2 Ahmad Co.'s trial balance included the following account balances December 31, 2013: Accounts payable 525.000 Bond payable, due 2022 22.000 Salaries payable 16,000 Note payable, due 2014 20.000 Note payable, due 2018 40.000 What amount should be included in the carrera y te of Ahmad December 31, 2013, statement of financial position