The Following Contains Information from the Records of the Wellborn

Multiple Choice

The following contains information from the records of the Wellborn Engineers and Architects. Wellborn Engineers and Architects
Selected Financial Information
December 31,2013
$\begin{array}{|l|r|}\hline\text { Current assets } & \$ 74,000 \\\hline \text { Current liabilities } & 44,000 \\\hline \text { Long-term assets } & 95,000 \\\hline \text { Long-term liabilities } & 60,000 \\\hline \text { Total revenues } & 50,000 \\\hline \text { Total expenses } & 30,000\\\hline\end{array}$ What is the debt ratio?

A) 1.62
B) 0.62
C) 1.67
D) 3.84