of Mara Construction Company, you are reviewing with your assistant, Dave yang'au, the financial statements for the year just ended. During the review Nyang' (NBK) Mara has agreed to the following conditions: . The current ratio . The debt-to-equity ration will not exceed 0.5 to 1.0 at any time. Nyang'au has drawn up the following preliminary, condensed statement of financial position for the year just ended au reminds you of an existing loan agreement with the National Bank of Kenya will be maintained at a minimun level of 1.5 to 1.0 at all times Mara Construction Company Statement of financial position As at March 31 2016 ASSETS Current Assets Long-term Assets Total Assets Sh.16 64 80 Sh. Page 2 of 4