A corporation reports the following year-end balance sheet data. The company's debt-to-equity ratio equals:         Cash$47,000? Current liabilities$82,000? Accounts receivable 62,000? Long-term liabilities 40,000? Inventory 67,000? Common stock 107,000? Equipment 152,000? Retained earnings 99,000? Total assets$328,000? Total liabilities and equity$328,000? 

A. 0.37
B. 2.15
C. 0.59
D. 0.63
E. 1.33


Answer: C

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