Whispering Winds had total debt of $507,500 and $760,350 as at December 31, 2020, and December 31, 2019, respectively, of which $105,000 and $150,000 was current. In addition, the company had total assets of $875,000 and $685,000 as at December 31, 2020, and December 31, 2019, respectively, of which $130,000 and $165,000 was current. Evaluate the companys debt-paying ability in 2020 and 2019.

		2020		2019
Debt-paying ability by calculating the debt to total assets ratio: (Round answers to 0 decimal places, e.g. 500%.)
Debt-paying ability by calculating current ratio: (Round answers to 2 decimal places, e.g. 45.50.)