12. Comparative data at the end of this past year for three firms following aggressive, moderate, and conservative approaches to working capital policy follow (in thousands of dollars): Aggressive Moderate Conservative Temporary Current Assets $75 $75 $75 Permanent Current Assets $100 $100 $100 Fixed Assets $500 $500 $500 Total Assets $675 $675 $675 Current Liabilities $160 $75 $50 Long Term Debt $90 $150 $150 Stockholders Equity $425 $450 $475 Net Income $70 $70 $70 Calculate, compare, and comment on the current ratios, total debt to asset ratios, and returns on equity of the three firms.