Surf's Up, a manufacturer of surfing supplies and training equipment reported that for the year 2021, they earned $795 sales revenue, incurred $15 interest expense, and $44 tax expense. The net income is $66. The balance sheet shows an ending balance of $727 on their total assets account, $628 on total liabilities, and $99 on total stockholders' equity. What is the debt to equity ratio for 2021