** Solvency Accounting question. Thanks for the help!

Summary income statements and balance sheets are presented for the three largest companies in the chemical industry for fiscal year 2001 (in millions). For additional information, their Web sites (and ticker symbols) are www.dupont.com (DD), www.dow.com (DOW), and www.ppg.com (PPG).
Income Statement
	DuPont	Dow	PPG
Revenues	$24,726	$27,805	$8,169
COGS	16,727	22,015	5,137
Gross Profit	7,999	5,790	3,032
SG&A Expenses	4,513	2,807	1,764
Net Income	4,339	(385)	387
Balance Sheet
	DuPont	Dow	PPG
Cash & Market Securities	$5,763	$220	$108
Receivables, net	3,903	5,098	1,416
Inventories	4,215	4,440	904
Total Current Assets	14,801	10,308	2,703
Fixed Assets, net	13,287	13,579	2,752
Total Assets	40,319	35,515	8,452
Total Current Liabilities	8,067	8,125	1,955
Total Liabilities	25,867	25,522	5,372
Total Equity	14,452	9,993	3,080
The following additional information is provided for fiscal year 2000 (in millions):
	DuPont	Dow	PPG
Inventory	$4,658	$3,463	$1,121
Receivables, net	4,552	5,385	1,563
Working Capital	2,401	1,387	550
Fixed Assets, net	13,287	13,579	2,752
Total Assets	39,426	27,645	9,125
Total Equity	13,299	9,686	3,097

** Please fill out the below table. Please include work/formulas used below the table if you can. Thanks again!

(3) Given the information presented on Sheet 1, calculate the solvency ratios for the three chemical companies. Show calculations following the table.
	DuPont	Dow	PPG
Liabilities to Equity