Two Company Comparison CONSOLIDATED BALANCE SHEETS Fiscal Year-End -20xx Fiscal Year - 20xx Company A Company B ASSETS Current assets: Cash $165,224 $76,996 Accounts Receivable $99,240 $129,093 Inventory $56,756 $121,116 Prepaid insurance $167,098 $152,158 Prepaid rent $110,361 $155,263 Other $82,308 $193,284 Total Current Assets Non-Current Assets Land $168,791 $188,793 Equipment $105,928 $60,009 Notes receivable $106,729 $168,798 Total Assets Liabilities Current Liabilities Accounts payable $70,162 $93,725 Accrued payroll and benefits $169,039 $131,039 Other $82,308 $193,284 Total Current Liabilities Non-Current Liabilities Long Term debt $95,446 $108,440 Other Long Term debt $74,638 $111,725 Total Non-Current Liabilities Shareholders Equity Common Shares Total Shareholders Equity Liabilities & Sharehoders`Equity Find the Debt Ratio for Company B