Sanchez Corporation
Selected Financial Information
	12/31/2024	12/31/2023
Cash	$ 20,000	$ 25,000
Accounts receivable (net)	100,000	110,000
Inventories	190,000	155,000
Total current assets	310,000	290,000
Long-term assets	230,000	210,000
Current liabilities	200,000	190,000
Long-term liabilities	40,000	50,000
Shareholders' equity	300,000	260,000
Net income	$ 40,000
Interest expense	10,000
Income tax expense	20,000

The debt to equity ratio for 2024 is:

Multiple Choice

0.13.

0.44.

0.80.