Bethesda Mining Company reports the following balance sheet information for 2018 and 2019. 2018 2019 BETHESDA MINING COMPANY Balance Sheets as of December 31, 2018 and 2019 2018 2019 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 72,718 $ 91,489 Accounts payable Accounts receivable 66,781 87,139 Notes payable Inventory 113,146 177,607 $ 185,422 $ 193,111 80,520 132,088 Total $265,942 $ 325,199 Total 356,235 $252,645 $ $228,000 $ 164,750 Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings $ 227,000 $227,000 190,750 229,414 Fixed assets Net plant and equipment 590,128 $659,047 $ Total $ 417,750 $ 456,414 946,363 Total assets $ 911,692 $ Total liabilities and owners' equity $ 911,692 $946,363 d. times times 2018 Debt-equity ratio 2018 Equity multiplier 2019 Debt-equity ratio 2019 Equity multiplier 2018 Total debt ratio times times e times 2019 Total debt ratio times