The accounting records of Nettle Distribution show the following assets and liabilities as of December 31 for Year 1 and Year 2.

December 31	Year 1	Year 2
Cash	$ 49,192	$ 8,629
Accounts receivable	26,702	20,934
Office supplies	4,212	3,085
Office equipment	129,298	137,727
Trucks	50,596	59,596
Building	0	168,666
Land	0	42,089
Accounts payable	70,200	34,817
Note payable	0	110,755

3. Compute the Year 2 year-end debt ratio.