Answer: option c
Explanation: Debt equity ratio is ratio of the total amount of debt due on a company to the total amount of equity invested in it . It is generally used to evaluate the solvency of the company. It is computed as follows :-
[tex]=\:\frac{debt}{equity}[/tex]
[tex]=\:\frac{accounts\:payable+salary\:payable\:+bonds\:payable}{common\:stock\:+retained earnings}[/tex]
[tex]=\:\frac{3150\:+\:7640\:+\:15,400}{18,600\:+15,260}[/tex]
= 77.35%