fields, incorporated, has the following book value balance sheet: assets total debt and equity current assets $ 195,000,000 total debt $ 237,000,000 equity common stock $ 45,000,000 capital surplus 88,000,000 net fixed assets 365,000,000 accumulated retained earnings 190,000,000 total shareholders' equity $ 323,000,000 total assets $ 560,000,000 total debt and shareholders' equity $ 560,000,000 a. what is the debt-equity ratio based o