Calculate the debt ratio using the following trial balance of Harmony Instruments Company as of December 31, 2017. 
Definitions:
Heterogeneous
Refers to a mix or composition of elements that are varied or different in nature, composition, or characteristics.
Reciprocal Interdependence
A situation in work processes where the output of one job or department becomes the input for another, requiring mutual dependency and coordination.
Heterogeneity
The quality or state of being diverse in character or content; the presence of dissimilar elements within a group or environment.
Social Loafing
The phenomenon where individuals exert less effort to achieve a goal when they work in a group compared to when they work alone.
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