surround, inc. provides the following data: surround, inc. comparative balance sheet dec. 31, 2025 assets current assets: cash and cash equivalents $29,000 account receivable, net 31,000 merchandise inventory 53,000 total current assets $113,000 property, plant, and equipment, net 120,000 total assets $233,000 liabilities current liabilities: accounts payable $4,100 notes payable 2,600 total current liabilities $6,700 long−term liabilities 88,000 total liabilities $94,700 stockholders' equity common stock $30,000 retained earnings 108,300 total stockholders' equity $138,300 total liabilities and stockholders' equity $233,000 calculate the debt to equity ratio. (round your answer to two decimal places.) question content area bottom part 1 a. 0.41 b. 1.19 c. 0.68 d. 0.05