B. The total debt-to-equity ratio is calculated as the total liabilities of the company divided the equity of the company, made of stock and retained earnings. This answer reverses the formula and divides the equity by the debt.

C. The total debt-to-equity ratio is calculated as the total liabilities of the company divided the equity of the company, made of stock and retained earnings. This answer does not include the capital stock in the denominator.

D. The total debt-to-equity ratio is calculated as the total liabilities of the company divided the total equity of the company, made of stock and retained earnings. The liabilities of the company were $790 and the equity was $607 (made up of $226 of capital stock and $381 of retained earnings). Dividing $790 by $607 we get a total debt-to-equity ratio of 1.30.