[Solved] Which of the following accounts would not be included in a financial debt-to-capital ratio calculation? A)accounts payable B)retained earnings C)long-term debt D)Neither B nor C would be included in the calculation. Internet Porn Sites: Websites that host sexually explicit material and are accessed for the purpose of sexual arousal. Internet Gambling: Wagering on casino or sports-type games over the internet, which raises issues related to addiction, regulation, and legality. Legal: Legal pertains to the system of rules that are recognized and enforced by a particular country or community to regulate the actions of its members. United States: A country in North America consisting of 50 states and a federal district, known for its large size, diverse population, and significant global influence.