=+Ratio ofliabilities to stock¬

holders’ equity and ratio offixed assets to long-term liabilities Obj 2 y

a. H.J. Heinz, 3.1 Recent balance sheet information for two companies in the food industry, H.J. Heinz Company and The Hershey Company, are as follows (in thousands of dollars):

Net property, plant, and equipment Current liabilities Long-term debt Other liabilities (pensions, deferred taxes)

Stockholders’ equity H.J. Heinz

$2,163,938 2,587,068 4,121,984 I, 266,093 2,602,573 Hershey

$1,659,138 1,518,223 942,755 813,182 1,021,076