mb ratio for 2018 and 2019 assuming 2019 the stock is $25 at end of year

what is the market to book value for 2018 and 2019 assuming 2018 end was 25

Table 3.1 Bartiert company income Statements (5000) For the years ended December 31 2019 2018 Sales revenue $3,074 $2,567 Less: Cost of goods sold 2,088 1,711 Gross profits S 986 $ 856 Less: Operating expenses $ 100 S 108 194 187 35 35 239 223 $568 $ 553 $ 418 $ 303 Selling expense General and administrative expenses Other operating expenses Depreciation expense Total operating expense Operating profits Less: Interest expense Net profits before taxes Lesa: Taxes Net profits after taxes Less: Preferred stock dividende Earnings available for common stockholders 93 91 $ 325 $ 212 94 64 $ 231 $ 148 10 10 $ 221 $ 138 $2.90 $1.81 Earnings per share (EPS) Dividend per share (DPS) $1.29 S0.75 Table 3.2 Bartlett Company Balance Sheets (5000) December 31 Assets 2019 2018 Cash $363 $ 288 68 51 Marketable securities Accounts receivable Inventories 503 365 289 300 Total current assets $1,223 $1,004 $2,072 $1,903 Land and buildings Machinery and equipment Furniture and fixtures 1,866 1,693 358 316 Vehicles 275 314 98 96 $4,669 $4,322 Other (includes financial leases) Total gross fixed assets (at cost) Less: Accumulated depreciation Not fixed assets 2.295 2,056 52,374 52.266 Total assets $3,597 $3,270 -Blac Liabilities and Stockholders' Equity Accounts payable Notes payable $ 382 $ 270 79 99 Accruals 159 114 Total current liabilities $ 620 $ 483 Long-term debt (includes financial leases) 1,023 967 Total liabilities $1,643 $1,450 $ 200 $ 200 191 191 Preferred stock: cumulative 5%, 100 par, 2,000 shares authorized and issued Common stock: $2.50 par, 100,000 shares authorized, shares issued and outstanding in 2019: 76,262; in 2018: 76,244 Paid-in capital in excess of par on common stock Retained earnings Total stockholders' equity 428 417 1,135 1,012 $1,954 $1,820 Total liabilities and stockholders' equity $3,597 $3,270