QUESTION $15$

Shown below are selected data from the balance sheet of Bill's Auto Parts, a retail store $($dollar amounts are in thousands$)$:

Cash

Accounts receivable

Inventory

Total assets

Current liabilities

Noncurrent liabilities

$$130$

$$370$

$$400$

$$1,260$

$$340$

$$280$

Bill's debt ratio is:

a$.22\%$

b$.27\%$

c$.57\%$

d$.49\%$