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Comparative Financial Statements for Cross, Inc How Much Is the Company's Debt-To-Equity Ratio for 2018?
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Comparative financial statements for Cross, Inc.are shown below:  December 3120182017 Assets  Current assets:  Cash $89,103$68,203 Accounts receivable 142,000135,000 Inventory 96,70885,694 Prepaid expenses 21,2035,118 Total current assets 349,014294,015 Property, plant and equipment, net 822,576718,144 Total assets $1.171.590$1012,159 Liabilities and Stockholders’ Equity  Current liabilities:  Accounts payable $85,443$62,394 Other current liabilities 38,11233,507 Total current liabilities 123,55595,901 Long-term debt 302,430290,324 Total liabilities 425,985386,225 Stockholders’ equity:  Common stock 600,000600,000 Retained earnings 145,60525,934 Retained earnings 14,7008,000 Total stockholders’ equity 745,605625,934 Total liabilities and stockholders’ equity $1,171,590$1,012,159 Year Ended December 3120182017 Net sales $17,005,852$13,809,585 Cost of goods sold 12,250,2579,825,614 Gross margin 4,755,5953,983,971 Operating expense 3,585,6573,400,258 Operating income 1,169,938583,713 Interest expense 28,50027,300 Earnings before tax 1,141,438556,413 Income taxes 342,431166,924 Net income $799,007$389,489\begin{array}{lrrr}&\text { December } 31\\&2018&2017\\\text { Assets }\\\text { Current assets: }\\\text { Cash } & \$ 89,103 & \$ 68,203 \\\text { Accounts receivable } & 142,000 & 135,000 \\\text { Inventory } & 96,708 & 85,694 \\\text { Prepaid expenses } & 21,203 & 5,118 \\\text { Total current assets } & 349,014 & 294,015 \\\text { Property, plant and equipment, net } & 822,576 & \mathbf{7 1 8 , 1 4 4} \\\text { Total assets } & \$ 1.171 .590 & \$ 1012,159 \\\text { Liabilities and Stockholders' Equity }\\\text { Current liabilities: }\\\text { Accounts payable } & \$ \quad 85,443 & \$ 62,394 \\\text { Other current liabilities } & 38,112 & 33,507 \\ \text { Total current liabilities } & 123,555 & 95,901 \\\text { Long-term debt } & 302,430 & 290,324 \\\text { Total liabilities } & 425,985 & 386,225\\\text { Stockholders' equity: }\\\text { Common stock } & 600,000 & 600,000 \\\text { Retained earnings } & 145,605 & 25,934 \\\text { Retained earnings } & 14,700 & 8,000 \\\text { Total stockholders' equity }&745,605&625,934 \\\text { Total liabilities and stockholders' equity } &\$1,171,590&\$1,012,159\\\\&\text { Year Ended December } 31\\&2018&2017\\\text { Net sales } & \$ 17,005,852 & \$ 13,809,585 \\\text { Cost of goods sold } & 12,250,257 & 9,825,614 \\\text { Gross margin } & 4,755,595 & 3,983,971 \\\text { Operating expense } & 3,585,657 & 3,400,258\\\text { Operating income } & 1,169,938 & 583,713 \\\text { Interest expense } & 28,500 & 27,300 \\\text { Earnings before tax } & 1,141,438 & 556,413 \\\text { Income taxes } & 342,431 & 166,924\\\text { Net income }&\$799,007&\$389,489\end{array} How much is the company's debt-to-equity ratio for 2018?


Definitions:

Customer Service

The assistance and support provided by a company to its customers before, during, and after the purchase of a product or service.

Time-Driven

An approach that bases analysis, activities, or costing on the amount of time required to complete certain tasks or processes.

Activity-Based Costing

A costing method that assigns overhead and indirect costs to related products and services based on their consumption of resources.

Preparing Deliveries

The process involved in getting goods ready for shipment to customers, including packaging, labeling, and coordinating logistics.

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