Requirements 1. Calculate Tree City's net working capital. 2. Calculate Tree City's current ratio. Round to two decimal places. 3. Calculate Tree City's debt ratio. Round to two decimal places. Do these values and ratios look strong, weak or in between? Data table Year Ended July 31, 2021 (Amounts in thousands) Net revenues $ 183,000 Cost of goods sold 137,200 All other expenses 30,000 $ 15,800 Net income X Assets Current Cash $ 26,200 Accounts receivable 28,600 Inventories 30,000 Other current assets 4,500 Total current assets Property and equipment, net Other assets Total assets Liabilities Total current liabilities $ 69 89,300 18,000 28,600 135,900 69 $ 60,000 Long-term liabilities Total liabilities Stockholders' Equity Common stock 900 60,900 27,500 47,500 Retained earnings 75,000 Total stockholders' equity Total liabilities 60,900 Stockholders' Equity Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity 27,500 47,500 75,000 SA $ 135,900 Statement of Retained Earnings Year Ended July 31, 2021 (Amounts in thousands) Retained earnings, July 31, 2020 $ 31,700 15,800 Add: Net income $ 47,500 Retained earnings, July 31, 2021