Harrison, Inc., has the following book value balance sheet: Assets Current assets $ 130,000,000 $ 220,000,000 Balance Sheet Liabilities and equity Total debt Equity Common stock Capital surplus Accumulated retained earnings Total shareholders' equity Total debt and shareholders' equity Net fixed assets 325,000,000 40,000,000 75,000,000 120,000,000 $ 235,000,000 Total assets $ 455,000,000 $ 455,000,000 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.) Debt-equity ratio times b. Suppose the market value of the company's debt is $221.5 million and the market value of equity is $675 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.) Debt-equity ratio times