The following information was available for the year ended December 31, 2016:

Earnings before interest and taxes (operating income)	$	117,000
Interest expense		29,000
Income tax expense		34,000
Net income		54,000
Total assets at year-end		390,000
Total liabilities at year-end		196,000

Required:

a. Calculate the debt ratio at December 31, 2016. (Round your answer to 1 decimal place.)

b. Calculate the debt/equity ratio at December 31, 2016. (Round your answer to 2 decimal places.)

c. Calculate the times interest earned for the year ended December 31, 2016. (Round your answer to 2 decimal places.)