Correct answer is 141. Please help to find the solution.

Yar 2005 Year 2005 Incom e Statement (S Balance Sh eet (S 000 75,000 Assets Sales 2 Cost ofGoods Sold 3 Raw Materials 4 Direct Labor Costs 5 Gross Profit 6 Sales and Marketin 7 Administrative 8 EBITDA 12.664 18,493 6,165 37,322 49,500 1 Cash and Equivalents (16,000) 2 Accounts Receivable (18,000) 3 Inventories 1.000 4 Total Current Assets 11,250) 5 Property, Plant and Equipment 13,500) 6 Goodwill1 16,250 7 Total Assets 5.500) Liabilities and Stockholder's Equity 10,750 8 Accounts Pavable 86,822 ation 10 EBIT 11 Interest Expense (net) 12 Pre-tax Income 13 Income Tax 14 Net Income 4,654 4,500 9,154 77,668 86,822 75) 9 Deb 10,675 10 Total Liabilities 3,736) 11 Stockholder's Equity 6,939 12 Total Liabilities and Equity Ratio Oakley, Inc. Luxottica Group Nike, Inc. P/E 15.4x 25.6x 20.1x EV/Sales 2x 2.7x 1.5x EV/EBITDA 5.5x 12.1x 13.1x EBITDA/Sales 17.0% 18.5% 15.9 Based upon the average P/E ratio of these three comparable firms, Ideko's target market value of equity is closest to: Format $123.4 million as 123.4