Harrison, Inc., has the following book value balance sheet: Assets Current assets $ 190,000,000 $283,000,000 Total Debt and Equity Total debt Equity Common stock Capital surplus Accumulated retained earnings Total shareholders' equity $ 40,000,000 87,000,000 185,000,000 Net fixed assets 405,000,000 $ 312,000,000 Total assets $595,000,000 Total debt and shareholders' equity $595,000,000 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 $284.2 million and the market value of equity is $735 million. What is the debt-equity ratio based on market values? (Do not round intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.)