A) What is the Working Capital for Leo Construction as of 12/31/2021?

B) What is the average debt to equity ratio for the company in 2021 (keep two decimal places)?

Leo Construction Balance Sheet \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Leo Construction Balance Sheet } \\ \hline For Quarters Ending & 3/28/2021 & 6/30/2021 & 9/30/2021 & 12/31/2021 \\ \hline \multicolumn{5}{|l|}{\begin{tabular}{l} For Quarters Ending \\ Current assets \end{tabular}} \\ \hline Cash and cash equivalents & 200,492 & 19,462 & 16,543 & 144,254 \\ \hline Account receivables & 428,219 & 401,256 & 375,984 & 330,138 \\ \hline \begin{tabular}{l} Costs \& recog'd earnings in. \\ excess of billings \end{tabular} & 32,586 & 27,463 & 20,227 & 15,234 \\ \hline Inventories & 0 & 0 & 0 & 0 \\ \hline Notes receivable & 12.548 & 8.794 & 7.632 & 0 \\ \hline Prepaid expenses & 5,621 & 6,121 & 5,012 & 4,825 \\ \hline Other current assets & 11,254 & 8,992 & 9,112 & 7,225 \\ \hline Total current assets & 690,720 & \begin{tabular}{r} 8,992 \\ 472,088 \end{tabular} & 434,510 & 501,676 \\ \hline \multicolumn{5}{|l|}{ Noncurrent assets } \\ \hline Property, plant, and equipment & 379,287 & 379,287 & 345.248 & 345,248 \\ \hline Less accumulated depreciation & (56,128) & \begin{tabular}{r} 3,9,281 \\ (112,256) \end{tabular} & (147,623) & (182,990) \\ \hline \begin{tabular}{l} Property, plant, and equipment, \\ net \end{tabular} & 323,159 & 267,031 & \begin{tabular}{r} (141,023) \\ 197,625 \end{tabular} & 162,258 \\ \hline Other noncurrent assets & 178,544 & 173,226 & 172,110 & 171,256 \\ \hline Total noncurrent assets & 501,703 & 440,257 & 369,735 & 333,514 \\ \hline Total assets & 1,192,423 & 912,345 & 804,245 & 835,190 \\ \hline \multicolumn{5}{|l|}{ Current liabilities } \\ \hline Notes payable and notes of credit & 15.514 & 34.516 & 40.228 & 45,250 \\ \hline Accounts payable & 348,004 & 310,756 & 294,557 & 246,839 \\ \hline Accrued expenses & 29.733 & 30,771 & 27,884 & 27,914 \\ \hline \begin{tabular}{l} Billings in excess of costs \& \\ rscog'd earnings \end{tabular} & 5.218 & 6.782 & 9,938 & 11,562 \\ \hline Other current liabilities & 25,438 & 27,893 & 32,198 & 35,648 \\ \hline Total current liabilities & 423,907 & 410,718 & 404.805 & 367,213 \\ \hline Long-term liabilities & 153,215 & 128.110 & 109,287 & 99.07390,.413 \\ \hline Total liabilities & 577,122 & 538,828 & 514,092 & 466,286 \\ \hline \multicolumn{5}{|l|}{\begin{tabular}{l} Net Worth \\ Common stock \end{tabular}} \\ \hline Common stock & 10,000 & 10,000 & 10,000 & 10,000 \\ \hline Retained camings & 605,301 & 363,517 & 280,153 & 358,904 \\ \hline Total net worth & 615,301 & 373.517 & 290,153 & 368,904 \\ \hline Total liabilities and net worth & 1,192,423 & 912,345 & 804,245 & 835,190 \\ \hline \end{tabular}