The following is a portion of the balance sheets of Macy's, Incorporated, for the years ended February $1,2020,$ and February $2,2019$:

February $1,2020$ February $2,2019$

$($Millions$)$

Liabilities and Shareholders$$ Equity

Current Liabilities:

Short$-$term debt $ $539$ $ $43$

Merchandise accounts payable $1,6821,655$

Accounts payable and accrued liabilities $3,4483,366$

Income taxes $81168$

Total Current Liabilities $5,7505,232$

Long$-$Term debt $3,6214,708$

Long$-$Term Lease Liabilities $2,918$

Deferred Income Taxes $1,1691,238$

Other Liabilities $1,3371,580$

Shareholders$$ Equity:

Common stock $33$

Additional paid$-$in capital $621652$

Accumulated equity $7,9898,050$

Treasury stock $(1,241)(1,318)$

Accumulated other comprehensive loss $(995)(951)$

Total Shareholders$$ Equity $6,3776,436$

Total Liabilities and Shareholders$$ Equity $ $21,172$ $ $19,194$

Required:

$1.$ What is Macy's debt to equity ratio for the year ended February $1,2020?$

Note: Round your answer to $2$ decimal places.

$2-$a$.$ What would be Macy$$s debt to equity ratio if we excluded long$-$term net deferred tax liabilities from its calculation?

Note: Round your answer to $2$ decimal places.

$2-$b$.$ What would be the percentage change?

Note: Round your answer to the nearest whole percent.