The following balance sheet information is provided for Santana Company for 2014: 
What is the company's debt to equity ratio?
Definitions:
General Partner
A member of a partnership who has unlimited liability for the debts of the business and actively participates in its management.
Partnership's Checkbook
A financial tool used by a partnership for handling and recording transactions.
Special Charters
Legal documents granted by a government or other authority establishing a corporation or other entity and defining its rights and privileges.
State Governments
The governing bodies of individual states within a federal system, responsible for local legislation and administration.
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