E$10-10($Algo$)$ Calculating and Interpreting the Debt$-$to$-$Assets Ratio and Times Interest Earned Ratio $10-5]$

At May $31,2019,$ Acai Associates reported the following amounts $($in millions$)$ in its financial statements:

$\backslash$table$[[$Total Assets,$2019,2018],[$Total Liabilities,$$59,000,$$$57,000$