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
31 December 2017
$$\begin{array} { | l | l | } \hline \text { Current assets } & \$ 77000 \\\hline \text { Current liabilities } & 47000 \\\hline \text { Non-current assets } & 9 8000 \\\hline \text { Non-current liabilities } & 63000 \\\hline \text { Total revenues } & 53000 \\\hline \text { Total expenses } & 33000 \\\hline\end{array}$$
What is the debt ratio?

A) 3.84
B) 1.63
C) 0.63
D) 1.67