Blue Sky Nursing Home, Inc. Balance Sheet December 31, 2020 Assets Current Assets: Cash and cash equivalents Short-term securities investments Net accounts receivable Supplies Total current assets Property and equipment Less accumulated depreciation Net property and equipment Total assets Liabilities and Shareholders' Equity Current Liabilities: Accounts payable Accrued expenses $72,250 Notes payable 192,900 Current portion of long-term debt 100,00080,000 Total current liabilities Long-term debt Total liabilities $445,1501,700,000$2145150 Shareholders' Equity: Common stock, $10 par value Retained earnings Total shareholders' equity Total liabilities and shareholders' equity $100,000257,842$357,842$2,502,992 a. What is Blue Sky's net working capital for 2020? (5 Points) b. What is Blue Sky's debt ratio? How does it compare with the debt ratios for Sunnyvale and BestCare? (5 Points)