surround, inc. provides the following data: surround, inc. comparative balance sheet dec. 31, 2019 assets current assets: cash and cash equivalents $29,000 account receivable, net 31,000 merchandise inventory 53,000 total current assets $113,000 property, plant, and equipment, net 120,000 total assets $233,000 liabilities current liabilities: accounts payable $4,300 notes payable 2,900 total current liabilities $7,200 long-term liabilities 90,000 total liabilities $97,200 stockholders' equity common stock $31,000 retained earnings 104,800 total stockholders' equity $135,800 total liabilities and stockholders' equity $233,000 calculate the debt to equity ratio.