Please explain CLEARLY how to obtain Market Book Ratio using Excel Formula.

Ratio	Industry Average	Actual 2018	Actual 2019
Current Ratio	1.80	1.84	1.04
Quick Ratio	0.70	0.78	0.38
Inventory Turnover	2.50	2.59	2.33
Average Collection Period	37.50 days	36.5 days	57.03
Debt Ratio	65%	67%	61%
Times Interest Earned Ratio	3.80	4.0	4.43
Gross Profit Margin	38%	40%	33.8%
Net Profit Margin	3.50%	3.60%	4.09%
Return on Total Assets	4.00%	4.00%	4.36%
Return on Common Equity	9.50%	8.00%	11%
Market/Book Ratio	1.10%	1.20%

Zach Industries Balance Sheet December 31, 2019
Assets
Cash	500
Marketable Securities	1,000
Accounts Receivable	25,000
Inventories	45,500
Total Current Assets	72,000
Land	26,000
Buildings & Equipment	90,000
Less: Accumulated Depreciation	38,000
Net Fixed Assets	78,000
Total Assets	150,000
Liabilities & Stockholder Equity
Accounts Payable	22,000
Notes Payable	47,000
Total Current Liabilities	69,000
Long-term Debt	22,950
Common Stock	31,500
Retained Earnings	26,550
Total Liabilities and Stockholder Equity	150,000

Zach Industries Income Statement for the Year Ended December 31, 2019
Sales Revenue	160,000
Less: Cost of Goods Sold	106,000
Gross Profits	54,000
Less: Operating Expenses
Selling Expense	16,000
General and administrative Expenses	10,000
Lease Expense	1,000
Depreciation Expense	10,000
Total Operating Expense	37,000
Operating Profits	17,000
Less: Interest Expense	6,100
Net Profits Before Taxes	10,900
Less: Taxes	4,360
Net Profits After Taxes	6,540