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Table 4-3
Selected Accounting Data for the Mariot Services Follows

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Table 4-3
Selected accounting data for the Mariot Services follows:  Current assets $59,000 Current liabilities 20,000 Long-term assets 70,000 Long-term liabilities 37,000 Total revenues 25,000 Total expenses 22,000\begin{array} { | l | r | } \hline \text { Current assets } & \$ 59,000 \\\hline \text { Current liabilities } & 20,000 \\\hline \text { Long-term assets } & 70,000 \\\hline \text { Long-term liabilities } & 37,000 \\\hline \text { Total revenues } & 25,000 \\\hline \text { Total expenses } & 22,000 \\\hline\end{array}
-Referring to Table 4-3, the debt ratio is:


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