In early $2022,$ Abercrombie & Fitch $($ANF$)$ had a book equity of $$826$ million, a price per share of $$39\mathrm{.}00,$ and $50\mathrm{.}4$ million shares outstanding. At the same time, The Gap $($GPS$)$ had a book equity of $2,722$ million, a share price of $17\mathrm{.}88,$ and $368$ million shares outstanding.a$.$ What is the market$-$to$-$book ratio of each of these clothing retailers?b$.$ What conclusions do you draw from comparing the two ratios?