A. The following are selected entries for Warren Clinic for December 31, 2018, in alphabetical order. Create Warren Clinic's Balance Sheet. Use the attached format and use Excel formulas if needed. Accounts Payable Accounts Receivable, net 20,000 60,000 Cash 30,000 Equity 230,000 Long-term debt 120,000 Long-term Investments 100,000 Net Property and Equipment 150,000 Other Assets 40,000 Other Long-term Liabilities 10,000 ASSETS Current Assets Cash Accounts Receivable, net Total Current Assets Long-term Investments Net Property and Equipment Other Assets TOTAL ASSETS LIABILITIES AND EQUITY Accounts Payable Total Current Liabilities Long-term debt Other Long-term Liabilities Total Long-term Liabilities TOTAL LIABILITIES EQUITY TOTAL LIABILITIES AND EQUITY Warren Clinic Balance Sheet December 31, 2018 B. Consider the following balance sheet below. BestCare Health Insurer Balance Sheet June 30, 2019 (in Thousands) ASSETS Current Assets Cash and cash equivalents $ 2,737 Net premiums receivable 821 Other current assets Total Current Assets Long-term Investments Net Property and Equipment TOTAL ASSETS 387 $ 3,945 4424 1500 $ 9,869 LIABILITIES AND EQUITY Healthcare costs payable $ 2,145 Accrued Expenses 929 Unearned Premiums 382 Total Current Liabilities $ 3,456 Long-Term Debt 4295 Total Liabilities $ 7,751 EQUITY 2118 TOTAL LIABILITIES AND EQUITY $ 9,869 What is BestCare's debt ratio?