Table 4-6
Selected Accounting Data as at December 31, 2019

Table 4-6
Selected accounting data as at December 31, 2019 for Martineau Delivery follows: $$\begin{array} { | l | r | } \hline \text { Cash } & \$ 25,000 \\\hline \text { Accounts payable } & 33,000 \\\hline \text { Accounts receivable } & 34,000 \\\hline \text { Salary payable } & 7,500 \\\hline \text { Supplies } & 6,600 \\\hline \text { Unearned revenue } & 16,500 \\\hline \text { Prepaid rent } & 4,000 \\\hline \text { Mortgage payable (due 2023) } & 48,000 \\\hline \text { Equipment } & 52,000 \\\hline \text { C. Lexus, Capital } & 10,000 \\\hline \text { Accum. amort. -equipment } & 12,000 \\\hline \text { Service revenue } & 69,000 \\\hline \text { Salary expense } & 31,000 \\\hline \text { Accum. amort. -furniture } & 6,000 \\\hline \text { Furniture } & 49,400 \\\hline\end{array}$$
-Referring to Table 4-6, the debt ratio is:

A) 1.46.
B) 0.82.
C) 1.22.
D) 0.69.