What is the debt to assets ratio for both companies   

Net sales Cost of goods sold Operating expenses Interest expense Income tax expense Current assets Plant assets (net) Current liabilities Long-term liabilities Sandhill Corporation 2022 $2,556,000 1,668,500 401,860 12.780 120,700 499,165 755,440 94,182 154,070 Indigo Corporation 2022 $880,400 482,800 139,160 5,396 51,120 191,508 198,414 47,877 57,771