Compute the impact on Deluxe Seating's debt to assets ratio if: (1) Eagle, Inc. andJ'or VPI Enterprises need to be consolidated with its sponsoring company andfor (2) ASC 450 requirements dictate that Deluxe Seating needs to book contingent liabilities related to Eagle, Inc. andfor VPI Enterprises on its balance sheet. Assess the risk that Deluxe Seating will not be able to continue as a going concern if either Eagle, Inc. andfor VP] Enterprises defaulted on their loans