what is the debt to equity ratio (Book)? Assets 202X 202Y Cash and cash equivalents $256,009 $275,000 Short-term investments 2,765 2,599 Accounts Receivable 82,518 74,560 Inventories 36,950 40,500 Total current assets $378,242 $392,659 Net fixed assets 25,100 28,001 Total assets $403,342 $420,660 Liabilities and equity Accounts payable $28,632 $25,000 Accruals 14,230 14,000 Short term notes payable 35,250 33,260 Total current liabilities $78,112 $72,260 Long-term debt 145,230 164,000 Total liabilities $223,342 $236,260 Common stock 126,000 127,500 Retained Earnings 54,000 56,900 Total common equity $180,000 $184,400 Total liabilities and equity $403,342 $420,660