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Luther's EBIT coverage ratio for the year ending December 31, 2009 is closest to: -1.98 -1.78 -2.19 What is Luther's net working capital in 2008?

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Luther's EBIT coverage ratio for the year ending December 31, 2009 is closest to:

-1.98

-1.78

-2.19

What is Luther's net working capital in 2008?

-$12 million

-$27 million

-$39 million

Consider the following balance sheet

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