2013 2014 Assets Current assets Cash Accounts receivable Inventory BETHESUA MINING COMPANY Balance Sheets as of December 31, 2013 and 2014 2013 2014 Liabilities and Owners' Equity Current liabilities $ 31,982 $ 41,399 Accounts payable 58,781 79,139 Notes payable 131,971 198.632 Total $ 222.734 $319,170 Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings S657,447 $589,328 Total S880 181 S 908.498 Total liabilities and owners' equity Total $ 193,422 $ 201,111 88,520 140,088 $ 281,942 $341,199 $ 244,000 $ 180,750 $ 211,000 $ 211,000 143.239 175.549 Fixed assets Net plant and equipment $ 354,239 $ 880, 181 $386,549 $908.498 Total assets (d) Debt-equity ratio and equity multiplier. (Do not round intermediate calculations. Round your answers to 2 decimal places (eg.. 32.16).) Debt-equity ratio Equity multiplier 2013 times 2014 times times mes (e) Total debt ratio. (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g. 32.16).) Total debt ratio times times 2013 2014