Analyze the following balance sheet and calculate:

1. Working Capital
2. Current Ratio
3. Acid-Test Ratio
4. Debt Ratio
5. Equity Ratio

Table: GHI Industries Balance Sheet (in $ millions)

Account	Amount
Cash	50
Accounts Receivable	70
Inventory	80
Accounts Payable	60
Short-term Debt	30
Long-term Debt	120
Total Assets	300
Total Equity	150