A skeleton of Heuristic Solution's balance sheet appears as follows (amounts in thousands): A D 1 $ 1,164 Nm 826 2 Cash 3 Receivables 4 Inventories 5 Prepaid expenses 6 Total current assets Property, plant, and 7 equipment, net 8 Other assets 9 Total assets 10 B Balance Sheet $ 253 Total current liabilities (a) Long-term debt 555 Other long-term liabilities (b) (c) Common shares Retained earnings 1,150 Total liabilities and $ 6,315 shareholders' equity 185 2,846 $ (0 Use the following ratio data to complete Heuristic Solution's balance sheet: a. Debt ratio is 0.52. b. Current ratio is 1.20. C. Acid-test ratio is 0.70