WD Corporation reports the following year-end balance sheet data. The company's debt-to-equity ratio equals: Cash $ 46,000 Current liabilities $ 81,000 Accounts receivable 61,000 Long-term liabilities 36,000 Inventory 66,000 Common stock 106,000 Equipment 151,000 Retained earnings 101,000 Total assets $ 324,000 Total liabilities and equity $ 324,000