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	$ 45,503	$ 7,307
Accounts receivable	24,699	19,364
Office supplies	3,896	2,854
Office equipment	119,601	127,398
Trucks	46,801	55,801
Building	0	156,016
Land	0	38,932
Accounts payable	64,935	32,206
Note payable	0	94,948

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