Refer to the balance sheet above. If on December $31,2005$ Luther has $8$ million shares outstanding trading at $$15$ per share.What is the market$-$to$-$book ratio in $2005?$ Given Debt $=$ Notes payable$/$short$-$term debt $+$ Current maturities of long$-$term debt $+$ Long$-$term debt, and debt$-$equity ratio is calculated as debt$/$equity$,$ then using book value of equity, what is debt$-$equity ratio? Using market value of equity, what is debt$-$equity ratio?