The following balance sheet information is provided for Santana Company for Year 2: 
What is the company's debt to equity ratio? (Round your answers to the nearest whole percent.)
Definitions:
Tax Advantages
Financial benefits that arise from the application of tax laws, such as deductions or credits, which reduce tax liability.
Shareholders
Individuals or entities that legally own one or more shares of stock in a public or private corporation.
Incorporation
Incorporation is the process of legally forming a corporation or company, which is then recognized as a separate legal entity from its owners.
Derivative Action
A lawsuit in which certain shareholders are given the right to launch a civil action against the directors on behalf of an injured corporation; also called a representative action.
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