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	$ 55,057	$ 10,731
Accounts receivable	29,886	23,431
Office supplies	4,714	3,453
Office equipment	144,714	154,148
Trucks	56,629	65,629
Building	0	188,776
Land	0	47,106
Accounts payable	78,570	38,969
Note payable	0	135,882

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