Fields, Incorporated, has the following book value balance sheet: $ 170,000,000 Assets Total Debt and Equity Current assets $125,000,000 Total debt Equity Common stock Capital surplus Net fixed assets 230,000,000 Accumulated retained earnings $ 15,000,000 70,000,000 100,000,000 Total shareholders' equity $ 185,000,000 Total assets $ 355,000,000 Total debt and shareholders' equity $ 355,000,000 a. What is the debt-equity ratio based on book values? (Do not round intermediate calculations and round your answers to 3 decimal places, e.g., 32.161.) b. Suppose the market value of the company's debt is $180 million and the market value of equity is $590 million. What is the debt-equity ratio based on market values? (Do not round intermediate calculations and round your answers to 3 decimal places, e.g., 32.161.)