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
	2018	2017
Total assets	$733	$724
Total liabilities	611	513
Total stockholders equity	122	211

Surf's Up Selected income statement data
	2018
Sales revenue	$801
Interest expense	19
Tax expense	27
Net income	49

Based on these amounts, calculate the following ratios for 2018:

debt to equity ratio

return on assets ratio

times interest earned ratio