The debt ratio is calculated by dividing the total debt by the total assets. In this case, the total debt is the sum of the short-term debt and the long-term debt.
Total debt = Short-term debt + Long-term debt
Total debt = $726,628 + $874,232
Total debt = $1,600,860
Now, we can calculate the debt ratio:
Debt ratio = Total debt / Total assets
Debt ratio = $1,600,860 / $5,849,825
Therefore, the debt ratio is $1,600,860 / $5,849,825.