What should be the formula in B13? B 1 2017 2 Cash 62,000 3 Accounts Receivable 348,000 4 Inventory 728,000 5 Plant & Equipment 629,000 6 Accumulated Depreciation 149,000 7 Accounts Payable 157,000 8 Notes Payable 263,000 9 Other Current Liabilities 166,000 10 Long-term Debt 423,000 11 Common Stock 414,000 12 Retained Earnings 195,000 13 Debt to Equity Ratio ? ? ? Select one: O a. SUM(B7:B10)/B11 O b. B10/SUM(B11:B12) O c. (B3-B4)/(B2+B3-B4) O d. SUM(B7:B10)/SUM(B11:B12) O e. B10/SUM(B11:B12)