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using the debt to equity ratio to solve for total liabilities ($1,380 x 5.4514493 = $7,523 in total liabilities). Then they can determine the other missing data in the bottom half of the balance sheet by subtraction. With total liabilities and shareholders' equity known, so are the total assets. The current assets can be computed by the current ratio ($2,533 x 1.3296486 = $3,368 in current assets). The quick assets can be found from the acid-test ratio ($2,522 x .407422 = $1,032 in quick assets less $134 in cash and cash equivalents = $898 in accounts and notes receivable). With that known, students can compute the inventory balance ($3,368 - 134 - 898 - 355 = $1,981). Finally, with current and total assets determined, the non-current assets can be found, leading to the missing balance in intangible assets.
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