What is the debt ratio for 2012 and 2013?

G&S Corporation Income Statements 2012 2013 $ 5,700 (3,700) $ 2,000 $5,400 (3,600 $ 1,800 Sales Cost of goods sold Gross profits Operating expenses: Selling and G&A expenses Depreciation expenses Total operating expenses Operating profits Interest expense Earnings before taxes (taxable income) $_820) (340) $(1,160) $ 840 $(780) (500) $(1,280) $ 520 _(275) $ 245 __(200) $ 640 Income taxes (230) $ 410 (65) $ 180 Net Income 50 150 Additional information: Number of common hares outstanding Dividends paid to stockholders Market price per share $ 120 $ 36 $ 120 $ 18 G&S Corporation Balance Sheets 2012 2013 ASSETS Cash $495 $ 300 700 915 600 780 125 160 Accounts receivable Inventories Other current assets Total current assets Gross fixed assets Accumulated depreciation Net fixed assets $1,725 $4,650 (1,700) $2,950 $4,675 $2,350 $$4,950 (2,200) $2,750 $5,100 Total assets 640 LIABILITIES (DEBT) AND EQUITY Accounts payable Short-term notes payable Total current liabilities Long-term debt Total liabilities Common equity: Common stock Retained earnings Total common equity Total liabilities and equity $ 400 250 $ 650 1,250 $1,900 300 940 1,325 $2,265 $1,100 1,675 $2,775 $4,675 $1,100 1,735 $2,835 $5,100