Fiscal Year 1	Fiscal Year 2
Long-term Assets:
Property, plant, & equipment	$28,174	$32,407
Less accumulated depreciation	$13,354	$15,357
Property, plant, & equipment (net)	$14,824	$17,047
Operating right of use (net)	$2,824	$3,116
Long-term financing receivables	$5,544	$5,926
Prepaid pension assets	$6,424	$6,616
Deferred costs	$995	$1,045
Deferred taxes	$6,323	$6,455
Goodwill	$54,086	$57,325
Intangible assets (net)	$11,858	$12,325
Investments & sundry assets	$1,469	$1,495
Total Long-term Assets	$104,38	$111,345
Long-term Liabilities:
Long-term debt	$9,748	$9,457
Retirement & non pension obligations	$10,264	$9,757
Deferred income	$3,493	$3,667
Operating lease liabilities	$2,352	$2,521
Other long-term liabilities	$12,427	$11,436
Total Long-term Liabilities	$38,291	$36,823
Total Liabilities	$71,461	$72,512

Analyze the ratio of fixed assets to long-term liabilities measure of solvency for Company A using the attached sheet by doing the following: 3. Provide the ratio of fixed assets to long-term liabilities value for Fiscal Year 2 from Figure A1.2, including how you calculated your answer.

4. Provide the final value for the ratio of fixed assets to long-term liabilities, including how you calculated your answer.