Fill in the blanks in the statement of financial position based on the following financial ratios:

Flow rate: 120% checking ratio: 60% Total Asset turnover: 0.73 Bond turnover: 4.0 Debt ratio: 214%

assets	Amount	liabilities, negative debt	Amount
cash and securities	200	current liabilities
accounts receivable
inventory assets		Long-term borrowings
non-current assets
total assets	2,200	equity capital
X	X	debt, capital aggregate

(PLEASE NO CALCULATE FOR DOLLAR)

Just as the numbers say, solve the problem without uniting it.