## Answer :

1.

**Determine Total Liabilities**for the year 2021:

- Total Current Liabilities: [tex]$231.8 million - Long-term Debt: $[/tex]842.9 million

- Total Liabilities for 2021 = Total Current Liabilities + Long-term Debt

[tex]\[ \text{Total Liabilities 2021} = 231.8 + 842.9 = 1074.7 \text{ million} \][/tex]

2.

**Identify Total Equity**for the year 2021:

- Total Equity for 2021: $341.0 million

3.

**Calculate the Debt to Equity Ratio**:

- Debt to Equity Ratio is calculated as the Total Liabilities divided by Total Equity, then multiplied by 100 to get a percentage.

[tex]\[ \text{Debt to Equity Ratio} = \left(\frac{\text{Total Liabilities 2021}}{\text{Total Equity 2021}}\right) \times 100 \][/tex]

Substituting the values in:

[tex]\[ \text{Debt to Equity Ratio} = \left(\frac{1074.7}{341.0}\right) \times 100 \approx 315.16129032258067 \% \][/tex]

4.

**Round the result to the nearest decimal**:

- Rounding 315.16129032258067 to the nearest decimal gives:

[tex]\[ 315.2 \% \][/tex]

Thus, the debt to equity ratio for 2021 is approximately

**315.2%**. Therefore, none of the provided options (A or B) are correct based on the precise calculation using the given financial data.