What are the solution ratios here from F-Y ?

LAKE OF EGYPT MARINA, INC. Balance Sheet as of December 31, 2018 and 2017 (in millions of dollars) 2018 2017 2018 2017 Assets Current assets: Liabilities and Equity Current liabilities: Cash and marketable securities $ 45 $ 33 Accrued wages and taxes. $ 40 $ 27 Accounts receivable 40 30 Accounts payable 35 24 Inventory 204 90 Notes payable 30 21 Total $289 $153 Total $105 $ 72 Fixed assets: Long-term debt: $163 $132 Gross plant and equipment $255 $165 Less: Depreciation 69 36 Net plant and equipment $186 $129 Other long-term assets 25 18 Stockholders' equity: Preferred stock (3 million shares) Common stock and paid-in surplus (15 million shares) Retained earnings $ 3 $ 3 15 15 214 78 Total $211 $147 Total $232 $ 96 Total assets $500 $300 Total liabilities and equity $500 $300