Selected financial data for Wilmington Corporation is presented below.

WILMINGTON CORPORATION

Balance Sheet

As of December $31,2017$

Dec. $31,2017$

Dec. $31,2016$

Current Assets

Cash and cash equivalents

$ $576,843$

$ $305,088$

Marketable securities

$166,106$

$187,064$

Accounts receivable $($net$)$

$258,387$

$289,100$

Inventories

$424,493$

$391,135$

Prepaid expenses

$55,369$

$25,509$

Other current assets

$83,053$

$85,029$

Total Current Assets

$1,564,251$

$1,282,925$

Property, plant and equipment

$1,384,217$

$625,421$

Long$-$term investment

$568,003$

$425,000$

Total Assets

$$3,516,471$

$$2,333,346$

Current Liabilities

Short$-$term borrowings

$ $306,376$

$ $170,419$

Current portion of long$-$term debt

$155,000$

$168,000$

Accounts payable

$254,111$

$286,257$

Accrued liabilities

$273,658$

$166,983$

Income taxes payable

$97,735$

$178,911$

Total Current Liabilities

$1,086,880$

$970,570$

Long$-$term debt

$500,000$

$300,000$

Deferred income taxes

$215,017$

$262,404$

Total Liabilities

$1,801,897$

$$1,532,974$

Common stock

$ $425,250$

$ $125,000$

Additional paid$-$in capital

$356,450$

$344,335$

Retained earnings

$932,874$

$331,037$

Total Stockholders' Equity

$1,714,574$

$800,372$

Total Liabilities and Stockholders' Equity

$$3,516,471$

$$2,333,346$

Selected Income Statement Data $-$ for the year ending December $31,2017$:

Net sales

$$4,885,340$

Cost of goods sold

$(2,942,353$

$)$

Selling expenses

$(884,685$

$)$

Operating income

$1,058,302$

Interest expense

$(55,240$

$)$

Earnings before income taxes

$1,003,062$

Income tax expense

$(401,225$

$)$

Net income

$ $601,837$

Selected Statement of Cash Flow Data $-$ for the year ending December $31,2017$:

Cash flows from operations

$$1,456,084$

Capital expenditures

$$745,862$

Wilmington Corporation's liabilities to equity ratio in $2017$ was:

Select one:

A$.$

$1\mathrm{.}05$

B$.$

$0\mathrm{.}99$

C$.$

$1\mathrm{.}79$

D$.$

$1\mathrm{.}09$