total liabilities / total assets = debt ratio

DATA TABLE As follows:

cash 5,000

unearned revenue 7,010

equipment 16,000

service revenue 11,000

martinez, capital 2,000

advertising expense 1,900

utilities expense 1,100

rent expense 5,500

accounts payable 1,600

martinez, withdrawals 2,110

I can't figure out what the assets and liabilities are... assets- cash and capital? liabilities not so sure- please help using this data table to make sure I get the right answer... i've missed it twice already and get one more chance! easy concept I just feel confused