can you also explain how you find the book vakue of equity?

Layout Tell me Heterences Malings Review View Table Design AA 5. ?! D-A- ABCDE A AaBb und Saw 2006 2005 2005 Assets Current Assets Cash 57.6 86.0 735 Accounts receivable 55.2 2005 Stockholders' Equity Current Liabilities 58.5 Accounts payable Notes payable / short-term 39.6 debt Current maturities of long- 42.9 term debt 3.0 Other current liabilities 144.0 Total current liabilities 10.5 9.6 Inventories Other current assets Total current assets 45.6 5.6 164.0 39.6 6.0 1421 369 120 1320 231.3 Long-Term Assets Land Buildings Equipment Less accumulated depreciation Net property, plant, and Long-Term Lihilities 62.1 Long-term debt 915 Capital lease obligations 99.6 1689 66.4 108.3 1143 228 (54.4) (525) Deferred taxes 234.6 200.7 Other long-term liabilities equipment Goodwill Other long term assets Total long term assets 2501 600 63.0 3576 Total long-term liabilities 420 Total liabilities 2427 Stockholders' Equity 191.1 3231 125.4 Total Assets Total liabilities and 386.7 Stockholders' Equity 5216 5216 3667 MacBook Pro Manage Upgrade A 3 $ 4 % 5 6 & 7 8 9 60.0 equipment Goodwill Other long-term assets Total long-term assets 63.0 Total long-term liabilities 42.0 Total liabilities 242.7 Stockholders' Equity 254.1 396.2 125.4 191.1 323.1 63.6 357.6 Total liabilities and Total Assets 521.6 386.7 Stockholders' Equity 521.6 386.7 Refer to the balance sheet above. If in 2006 Luther has 10.2 million shares outstanding and these shares are trading at $16 per share, then using the market value of equity, the debt-equity ratio for Luther in 2006 is closest to