fields, incorporated, has the following book value balance sheet: assets total debt and equity current assets $ 175,000,000 total debt $ 236,000,000 equity common stock $ 45,000,000 capital surplus 84,000,000 net fixed assets 345,000,000 accumulated retained earnings 155,000,000 total shareholders' equity $ 284,000,000 total assets $ 520,000,000 total debt and shareholders' equity $ 520,000,000 a. what is the debt-equity ratio based on book values? (do not round intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.) b. suppose the market value of the company's debt is $237.2 million and the market value of equity is $720 million. what is the debt-equity ratio based on market values? (do not round intermediate calculations and round your answer to 3 decimal places, e.g., 32.161.)