Fields, Incorporated, has the following book value balance sheet: Assets Total Debt and Equity Current assets $ 110,000,000 Total debt $ 149,000,000 Equity Common stock $ 40,000,000 Capital surplus 71,000,000 Net fixed assets 315,000,000 Accumulated retained earnings 165,000,000 Total shareholders' equity $ 276,000,000 Total assets $ 425,000,000 Total debt and shareholders' equity $ 425,000,000 a. What is the debt-equity ratio based on book values? (Do not round intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.) b. Suppose the market value of the company's debt is $150.5 million and the market value of equity is $655 million. What is the debt-equity ratio