Calculate the Debt Ratio Using the Following Trial Balance of Superior

Calculate the debt ratio using the following trial balance of Superior Instruments Company as of December 31,2019.
Superior Instruments Company
Adjusted Trial Balance
December 31, 2019
$$\begin{array} { l l l } \text { Accuunt Title } & \text { Debit } & \text { Credit } \\\text { Cash } & \$ 88,800 & \\\text { Accounts Receivable } & 5,000 & \\\text { Office Supplies } & 3,400 & \\\text { Larid } & 70,000 & \\\text { Building } & 16,500 & \\\text { Equiprnent } & 2,000 & \\\text { Accounts Payable } & & \$ 15,000 \\\text { Notes Payable } & & 60,000 \\\text { Superior, Capital } & & 50,000 \\\text { Superior, Withdrawals } & 1,200 & \\\text { Service Reveruue } & & 72,000 \\\text { Utilities Expense } & 4,100 & \\\text { Salaries Expense } & 4,000 & \\\text { Advertising Expense } &\underline{ 2 , 0 0 0 } & \\\text { Total } &\underline{\$197,000} &\underline{\$197,000} \\ \end{array}$$