The following information was available for the year ended December 31, 2013:

Earnings before interest and taxes ( operating income) = $108,000	net incocme= $ 51,000
interest expense = $26,000	total assets at year-end = $ 360,000
income tax expense = $31,000	total liabilities = $184,0000

Required:
a.	Calculate the debt ratio at December 31, 2013. (Round your answer to 1 decimal place.)

b.	Calculate the debt/equity ratio at December 31, 2013. (Round your answer to 2 decimal places.)

c.	Calculate the times interest earned for the year ended December 31, 2013. (Round your answer to 2 decimal places.)