Using the following information, determine the debt-to-equity ratio for Montreal Computing Power Company:

Balance sheet of Montreal Computing Power Company:
Cash and marketable securities		75		Accruals		100
Inventory		350		Accounts payable		350
Prepaid expenses		150		Short-term debt		250
Other current assets		1,500		Other current liabilities		500
Net fixed assets		3,925		Long-term debt		2,800
				Shareholders equity		2,000
Total assets		6,000		Total liabilities and shareholders equity		6,000

a

1.400

b

1.525

c

1.775

d

1.950