Current assets $17,000 $49,000 Noncurrent assets 26,000 123,000 Total assets $43,000 $172,000 Current liabilities $10,000 $54,000 Long-term debt 17,400 43,000 Total stockholders’ equity 15,600 75,000 Total liabilities and stockholders’ equity $43,000 $172,000 Beginning-of-Year Balances Total assets $43,000 $162,000 Total stockholders’ equity 14,100 64,000 Current liabilities 10,800 54,000 Total liabilities 28,900 98,000 Other Data Average net accounts receivable $7,800 $3,800 Average inventory 7,100 33,400 Net cash provided by operating activities 5,700 27,400 Capital expenditures 1,800 12,000 Dividends 450 4,400 For each company, compute the following ratios. (Round current ratio answers to 2 decimal places, e. g. 15.50, debt to assets ratio and free cash flow answers to 0 decimal places, e. g. 5,275 and all answers to 1 decimal place, e. g. 1.8 or 1.83%.)