Sunland Corporation develops and markets a harness In which a baby may be placed to bounce up and down. Sunland is considering

approaching the bond market to ralse funds to support the expanslon of Its manufacturing faclity in order to meet the growing

demand for the baby harness. The following is an extract from Sunland's statement of financial position:

$($a$)$

Sunland's management would like you to determine the company's debt to equity ratio and net debt as a percentage of

capitalization ratio for $2023$ and $2024$ as it is considering approaching the bond market. $($Round answers to $2$ decimal places, es$.$

$1\mathrm{.}25$:$1)$