Harrison, Inc., has the following book value balance sheet: Assets Current assets $ 135,000,000 $274,000,000 Total Debt and Equity Total debt Equity Common stock Capital surplus Accumulated retained earnings $ 45,000,000 76,000,000 165,000,000 Net fixed assets 425,000,000 Total shareholders' equity $286,000,000 Total assets $560,000,000 Total debt and shareholders' equity $560,000,000 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 $275.5 million and the market value of equity is $680 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.) a. times Debt-equity ratio Debt-equity ratio b. times