1)

Luther Corporation

Consolidated Balance Sheet

December31, 2006 and 2005(in $millions)

Assets

2006

2005

Liabilities and

Stockholders' Equity

2006

2005

Current Assets

Current Liabilities

Cash

63.8

58.5

Accounts payable

89.2

73.5

Accounts receivable

55.5

39.6

Notes payable/

short-term debt

10.8

9.6

Inventories

44.7

42.9

Current maturities of

long-term debt

37.9

36.9

Other current assets

5.3

3.0

Other current liabilities

6.0

12.0

Total current assets

169.3

144.0

Total current liabilities

143.9

132.0

Long-Term Assets

Long-Term Liabilities

Land

66.2

62.1

Long-term debt

236.4

168.9

Buildings

107.3

91.5

Capital lease obligations

Equipment

120.5

99.6

Less accumulated

depreciation

(56.9)

(52.5)

Deferred taxes

22.8

22.2

Netproperty, plant, and

equipment

237.1

200.7

Otherlong-term liabilities

---- -

Goodwill

60.0

-----

Totallong-term liabilities

259.2

191.1

Otherlong-term assets

63.0

42.0

Total liabilities

403.1

323.1

Totallong-term assets

360.1

242.7

Stockholders' Equity

126.3

63.6

Total Assets

529.4

386.7

Total liabilities and

Stockholders' Equity

529.4

386.7

Refer to the balance sheet above.

Luther's current ratio for 2006 is closest to ____

Luther's book debt to Equity Ratio for 2006 is closest to _______

Formula List:

Current ratio=