Surf's Up, a manufacturer of surfing supplies and training equipment, has the following selected data ($ in millions): Surf's Up Selected Balance Sheet Data Total assets Interest-bearing debt Other liabilities Total liabilities Total equity Selected Income Statement Data 2024 Sales revenue $ 795 Interest expense 15 Tax expense 44 Net income 66 2024 2023 $ 727 $ 718 505 425 123 105 628 530 99 188 Based on these amounts, calculate the following ratios for 2024: 1. Debt to equity ratio. 2. Times interest earned ratio. Note: Enter your answers in millions. (i.e. 5,000,000 should be entered as 5). Debt to Equity Ratio Numerator + Denominator Times Interest Earned Ratio Numerator + Denominator Amounts Amounts