debt net of financial assets

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I need help with this problem. Here’s the info:
Net Sales$318,400
Less-Cost of Goods Sold 229,800
Less:Depreciation 9,100
Earnings before interest and taxes 79,500
Less:Interest paid 7200
Taxable Income $72,300
Less:Taxes 25,300
Net Income $47,000
Cash 2006-$18,700 2007-$24,200
Accounts Receivable 2006-$16,400 2007-$14,900
Inventory 2006-$154,200 2007-$128,500
Sub-total 2006-$189,300 2007-$167,600
Net fixed assets 2006-$84,500 2007-$121,800
Total 2006-$273,800 2007-$289,400
Accounts payable 2006-$88,000 2007-$67,900
Long-term debt 2006-$94,800 2007-$89,600
*Common Stock 2006-$57,500 2007-$60,000
Retained earnings 2006-$33,500 $2007-$71,900
Total 2006-$273,800 2007-$289,400
*The Par Value of the common stock is $1 per share

B!!!