The following balance sheet information is provided for Santana Company for Year 2: 
What is the company's debt to equity ratio?
Definitions:
Rescission
The process of revoking, cancelling, or repealing a contract, returning all parties involved to their positions prior to the agreement.
Opinion
A statement by a court expressing the reasons for its decision in a case.
Fraudulent Misrepresentation
A false statement knowingly made to cause another party to act, leading to a possible legal action for damages.
Undue Influence
The situation where an individual is able to influence another’s decisions due to the power or trust placed in them, often leading to unfair outcomes.
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