The following information is extracted from annual reports of Sunshine Ltd at the end of 2020.

	2020 $	2019 $
Cash assets	22,000	30,000
Accounts Receivable	33,000	40,000
Inventory	35,000	38,000
Land	50,000	45,000
Accounts Payable	18,000	14,000
Short term Loan	27,000	20,000
Non-Current Liabilities	23,000	22,000
Revenue	98,000	105,000
Cost of Sales	55,000	53,000
Gross Profit	43,000	52,000
Other Expenses	31,500	33,000
Profit	11,500	19,000

a) Calculate the following ratios for 2020 (1 decimal place):

1. Debt ratio (2 marks)

b) Comment on the information about the company provided by each ratio. (5 marks)