Before applying the data to Balance Sheet ratios, first calculate the following totals. Row 76: Current Assets = Cash + Accounts Receivable + Inventories + Other Current Assets Row 77: Current Liabilities = Accounts Payable + Short-term Debt + Other Current Liabilities Row 78: Debt = Short-term Debt + Long-term Debt Row 79: Capital = Debt + Equity Before applying the data to Balance Sheet ratios, first calculate the following totals. Row 76: Current Assets = Cash + Accounts Receivable + Inventories + Other Current Assets Row 77: Current Liabilities = Accounts Payable + Short-term Debt + Other Current Liabilities Row 78: Debt = Short-term Debt + Long-term Debt Row 79: Capital = Debt + Equity