The balance sheet and income statement for Joe's Fish Hut are presented below:

Joe's Fish Hut Balance Sheet As at November 30
	2018	2017
ASSETS
Current Assets
Cash	$137,807	$50,700
Accounts receivable	$20,800	$16,800
Inventory	$23,300	$28,800
Total Current Assets	$181,907	$96,300
Property, plant & equipment	$144,000	$172,000
Less: Accumulated depreciation	$-27,300	$-21,300
TOTAL ASSETS	$298,607	$247,000
LIABILITIES AND EQUITY
Liabilities
Current Liabilities
Accounts payable	$28,600	$34,700
Current portion of bank loan	$6,600	$6,600
Total Current Liabilities	$35,200	$41,300
Non-current portion of bank loan	$89,000	$56,000
TOTAL LIABILITIES	$124,200	$97,300
Shareholders' Equity
Common shares	$69,000	$55,200
Retained earnings	$105,407	$94,500
TOTAL SHAREHOLDERS' EQUITY	$174,407	$149,700
TOTAL LIABILITIES AND EQUITY	$298,607	$247,000

Joe's Fish Hut Income Statement For the Year Ended November 30, 2018
Sales	$125,000
COGS	$87,500
Gross Profit	$37,500
Operating Expenses
Insurance Expense	$1,210
Rent Expense	$5,800
Salaries Expense	$5,160
Telephone Expense	$890
Interest Expense	$1,660
Depreciation Expense	$6,000
Total Operating Expenses	$20,720
Operating Profit Before Tax	$16,780
Income Tax Expense	$5,873
Net Profit (Loss)	$10,907

Complete the following ratio analysis.

Do not enter dollar signs or commas in the input boxes. Round all answers to 2 decimal places. a) Calculate the debt to equity ratio for 2018. Debt to Equity Ratio: Answer b) Calculate the times interest earned ratio for 2018. Times Interest Earned: Answer times c) Calculate the debt to assets ratio for 2018. Debt to Assets Ratio: Answer %