Baxter Trading Pty Ltd Has the Following Balance Sheet Figures

Multiple Choice

Baxter Trading Pty Ltd has the following balance sheet figures.The debt ratio is:
$\begin{array}{|l|r|}\hline \text{Current assets }& \$ 300000 \\\hline\text{ Current liabilities} & 200000 \\\hline\text{ Non-current assets} & 800000 \\\hline \text{Non-current liabilities} & 350000 \\\hline\end{array}$

A) 50%
B) 43.75%
C) 66.67%
D) 31.82%