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 2021 2020 Total assets $733 $724 Total liabilities 611 513 Total stockholders' equity 122 211 Surf's Up Selected income statement data Sales revenue Interest expense Tax expense Net income 2021 $801 19 27 49 Based on these amounts, calculate the following ratios for 2021: (Do not round intermediate calculations. Round all final answers to 1 decimal place. Enter your answers in millions (i.e. 5,500,000 should be entered as 5.5).) Debt to Equity Ratio Average total liabilities Return on Assets Ratio