Last year, which is used as the base year, a firm had cash of $52, accounts receivable of $223, inventory of $509, and net fixed assets of $1,107. This year, the firm has cash of $61, accounts receivable of $204, inventory of $527, and net fixed assets of $1,216. What is the common-base year value of inventory?

A.	.67
B.	.91
C.	.88
D.	1.04
E.	1.18

Uptown Men's Wear has accounts payable of $2,214, inventory of $7,950, cash of $1,263, fixed assets of $8,400, accounts receivable of $3,907, and long-term debt of $4,200. What is the value of the net working capital to total assets ratio?

A.

.31

B.

.42

C.

.47

D.

.51

E.

.56

A firm has a debt-equity ratio of .57. What is the total debt ratio?

A.

.36

B.

.30

C.

.44

D.

2.27

E.

2.75

55.

A firm has total debt of $4,850 and a debt-equity ratio of .57. What is the value of the total assets?

A.	$6,128.05
B.	$7,253.40
C.	$9,571.95
D.	$11,034.00
E.	$13,358.77

^{Please show explanation for all solutions}