please help with these multiple choice :(

Rajan Company's most recent balance sheet reported total assets of $1.70 million, total liabilities of $0.90 million, and total equity of $0.80 million. Its Debt to equity ratio Is: Multiple Choice 113 0.53 100 0.89 0.47 Clabber Company has bonds outstanding with a par value of $100,000 and a carrying value of $97,300. If the company calls these bonds at a price of $95,000, the gain or loss on retirement is: Multiple Choice $2.300 loss. $5.000 loss. $2.700 gain $2,700 loss $2.300 gain