A Company's Calendar-Year Financial Data Are Shown Below

A company's calendar-year financial data are shown below. The company had total assets of $339,000 and total equity of $144,400 for the prior year. No additional shares of common stock were issued during the year. The December 31 market price per share is $49.50. Cash dividends of $19,500 were paid during the year. Calculate the following ratios for the company:
(a) debt ratio
(b) equity ratio
(c) debt-to-equity ratio
(d) times interest earned
(e) total asset turnover
$\begin{array}{c}\begin{array}{|l|}\hline \text {Net sales}\\\hline \text {Cost of goods sold}\\ \hline \text {Grossprofit}\\\hline \text {Operating expenses}\\ \hline \text {Operating income}\\\hline \text {Interest expense}\\ \hline \text {Income before taxes}\\\hline \text {Income taxes}\\\hline \text {Net income}\\ \hline \\\hline \\\hline \\\hline \text {Cash}\\ \hline \text {Accounts receivable (net)}\\\hline \text {Inventory}\\\hline \text {Plant assets (net)}\\\hline \text {Total assets}\\\hline \\\hline \text {Current liabilities}\\\hline \text {Long-term notes payable}\\\hline \text {Common stock, \( \$ 5 \) par value}\\\hline \text {Retained earnings}\\\hline \text {Total liabilities and equity}\\\hline \end{array}\begin{array}{l|}\hline\$ 650,000 \\\hline422,500 \\\hline \$ 227,500\\\hline 140,500 \\\hline \$ \quad 87,000 \\\hline 9,100 \\\hline \$ \quad 77,900 \\\hline 23,400 \\\hline \$ \quad 54,500 \\\hline\\ \hline \text {Ending}\\\hline \text {Balances}\\\hline\$ 19,500\\\hline65,000\\\hline71,500\\\hline\underline{195,000} \\\hline\underline{\$ 351,000}\\\\\hline 74,100 \\\hline97,500\\\hline65,000 \\\hline114,400\\\hline\underline{\$ 351,000}\\\hline \end{array}\end{array}$