Construct a balance sheet for Galactic Enterprises given the following data: Cash balances Inventories Net plant and equipment Accounts receivable Accounts payable Long-term debt $ 26,500 31,500 141,500 36,500 22,500 133,000 What is shareholders' equity? Shareholders' equity Magic Flutes has total receivables of $3,900, which represent 20 days' sales. Total assets are $79,500. The firm's operating profit margin is 5.45%. Assume a 365-day year, a. What is the firm's sales-to-assets ratio? (Round your answer to 2 decimal places.) Sales-to-asset ratio b. What is the firm's return on assets? (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places.) Return on assets