WD Corporation reports the following year-end balance sheet data. The company's debt-to-equity ratio equals: Cash $ 45,000 Current liabilities $ 80,000 Accounts receivable 60,000 Long-term liabilities 20,000 Inventory 65,000 Common stock 105,000 Equipment 150,000 Retained earnings 115,000 Total assets $ 320,000 Total liabilities and equity $ 320,000 O 0.69 O 0.31 2.13 O 0.45 O 1.31