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A company reports total assets of $870,000 and stockholders' equity of $560,000. Calculate the debt ratio. (Round your answer to two decimal places.)

A) 39.16% B) 35.63% C) 64.37% D) 55.36%

Based on Table 2.15, what time of day should the tax preparer complete the 12th return of the day?

A) 4:51 pm B) 4:34 pm C) 5:18 pm D) 5:29 pm