The accounting records of Nettle Distribution show the following assets and liabilities as of December 31, 2018 and 2019.

December 31	2018			2019
Cash	$	52,408		$	9,782
Accounts receivable		28,448			22,303
Office supplies		4,487			3,287
Office equipment		137,752			146,732
Trucks		53,905			62,905
Building		0			179,694
Land		0			44,840
Accounts payable		74,790			37,094
Note payable		0			124,534

3. Compute the 2019 year-end debt ratio.

Choose numerator/choose denominator = debt ratio