Suppose a company had the following Financial Statement Information.

Balance Sheet	2016	2016 (Revised)
Total CA	4200	4200
Fixed Assets	9500
Total Assets	13700
Total Current Liabilities	3100	3100
Long Term Debt	7500
Total Liabilities	10600
Total Stockholder Equity	3100
Total Liabilities and Equity	13700
Income Statement	2016	2016 (Revised)
Total Revenues	35000	35000
COGS	30075
Depreciation	1425
Operating Income (EBIT)	3500
Interest	750
Earnings Before Taxes	2750	2750
Income Taxes	1000	1000
Net Income	1750	1750

In the Notes to the Financial Statements, they disclose that at the end of 2016 they had operating lease commitments with a Net Present Value of $1,000. The Depreciation Expense/ Fixed Asset Ratio is always 15%, the Interest Expense/LT Debt ratio is always 10%, and Net Income/Total Revenues is always 5%. Revise the financial statements to reflect the existence of these lease commitment and calculate the following ratios.

Original Revised

Total Liabilities / Total Equity
Revenues / Fixed Assets
EBIT / Revenues