Chestnut, Inc. reported the following balances on its balance sheet at December 31, Year 1: Total Assets  $460,000       Total Liabilities  $ 170,000       Common Stock160,000    Retained Earnings130,000    Total Equity   290,000       Total Liabilities and Equity  $460,000  On January 1, Year 2, Chestnut purchased equipment for $40,000 on account. What is the company's debt-to-assets ratio immediately after the purchase of the equipment?

A. 0.46
B. 0.42
C. 0.34
D. 0.37


Answer: B

Business

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