E18.1. Balance Sheets and Risk (Easy) Below are balance sheets for two firms with similar revenues. Amounts are in millions of dollars. Which firm looks more risky for shareholders? Why? FIRM A Assets Liabilities and Equity Cash $ 17 Accounts payable $14 Accounts receivable 43 Long-term debt 200 Inventory 102 Property plant, and equipment 194 Long-term debt investments 104 Common equity 246 $460 1460 FIRM B Assets Liabilities and Equity Cash $15 Accounts payable $ 37 Accounts receivable 72 Long-term debt 200 Inventory 307 Property, plant, and equipment 299 Common equity 246 $483 5483