The Financial Statements of Black Barn Company Are Given Below

The financial statements of Black Barn Company are given below. Note: The common shares are trading in the stock market for $40 each.
Refer to the financial statements of Black Barn Company. The firm's leverage ratio for 2009 is

A) 1.65.
B) 1.89.
C) 2.64.
D) 1.31.
E) 1.56.