Calculate the debt ratio using the following trial balance of Harmony Instruments Company as of December 31, 2017. 
Definitions:
Elaborative Rehearsal
A method of memory consolidation that involves thinking about the meaning of the term to be remembered, rather than simply repeating the word to oneself.
Serial Position Effect
A phenomenon of memory that states people tend to remember the first and last items in a series best, and the middle items worst.
STM
Short-Term Memory, a capacity for holding a small amount of information in mind in an active, readily available state for a short period of time.
LTM
Long-term memory, which refers to the storage of information over extended periods of time.
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