What is the firm's debt to equity ratio? Current Assets: $450,000 Costs of Goods Sold: $2,000,000 Inventory: $250,000 Total Sales: $3,000,000 Acct Rec: $200,000 Credit Sales: $1,500,000 Total Assets: $900,000 Total Purchases: $2,500,000 Current $300,000 Operating Expenses: $700,000 Liabilities: Acct Payable: $100,000 Pre-Tax Income: $60,000 Total Liabilities: $600,000 Owner's Equity: $300,000