Does RONA have any off-balance-sheet liabilities? Describe these liabilities. What impact do the off-balance-sheet liabilities have on your ability to evaluate RONA's capital structure and risk? Calculate RONA's debt-to-equity ratio on December 25, 2011 using only the amounts reflected in the balance sheet, and compare that amount with the ratio taking into consideration the off-balance-sheet amounts. Don't forget to discount the amounts where appropriate. Assume a discount rate of 15 percent.