what is the debt ratio

Debit Credit Debit 12,000.00 16,000.00 Credit 16,000.00 28,500.00 120,000.00 60,000.00 650,000.00 287,200.00 21,000.00 17,700.00 Accounts payable Accounts Receivable Accumulated Depreciation Medical Equipment Capital Stock (Common Stock outstanding) Cash Dividends Income Tax Payable Inventory Marketable security Medical Equipment Notes Payable Office Supplies Prepaid Rent Retained Earnings Unearned Medical Fees TOTAL 750,000.00 495,000.00 48,000.00 12,800.00 284,000.00 541,00.00 886,000.00 217,000.00 52,300.00 40,000.00 273,250.00 448,750.00 1,833,800.00 1,833,800.00 168,000.00 167,000.00 886,000.00 344,000.00 32,500.00 65,000.00 168,180.00 386,820.00 1,642,700.00 1,642,700.00 2020 Cost of Goods Sold Income Taxes Operating Expenses Income tax as percentage of Net Sales 2019 445,000 61,000 102,000 8% 220,000 48,000 78,000 10% Other information 1. Marketable securities are sold within two months. 2. The outstanding Common Stocks for 2020 and 2019 were 72,000 and 64,000 respectively. 3. The Company Common Stock market price is $18.00 4. The Note payable is due in 24 months 5. The Company uses 360 days as the days in a year