14.4)**
Financlal ratios: Financlat levarage. The financial stalements for Tyler Toys, Inc, are shown in the popup window: Catculate the debt ratio, times intercat eamed ratio, and cash coveroe rafio for 2013 and 2014 for Tyer Toys. Should any of thete fafios or the change in a ratio warrant concorn for the managers of Tyer Toys or the shaveholbers? What is the debt ratio for 2014 ? (Round to tour dncimal places ) highlighted texts in the popup dialogue box and select Copy in order to paste its contents into a spreadsheet. \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{\begin{tabular}{l} Tyler Toys, Inc. \\ Balance Sheet as of December 31,2013 and 2014 \end{tabular}} \\ \hline ASSETS & & 2014 & & 2013 & LIABILITIES & & 2014 & & 2013 \\ \hline Current assets & & & & & Current liabilities & & & & \\ \hline Cash & $ & 190,817 & $ & 186,516 & Accounts payable & s & 1,546,632 & \$ & 1,455,657 \\ \hline Investments & s & 181,284 & $ & 120,070 & Short-term debt & s & 312,077 & $ & 333,237 \\ \hline Accounts receivable & s & 667,107 & $ & 631,066 & Total current llabilltios & s & 1,858,709 & s & 1,788,894 \\ \hline Inventory & $ & 587,168 & $ & 563,547 & Long-term liabillties & & & & \\ \hline Total current assets & $ & 1,626,376 & $ & 1,501,199 & Debt & $ & 7,285,367 & s & 6,604,341 \\ \hline Long-term assets & & & & & Other liabilities & $ & 1,463,865 & s & 1,346,890 \\ \hline Investments & $ & 3,054,710 & $ & 2,828,911 & Total liabilities & $ & 10,607,941 & s & 9,740,125 \\ \hline Plant, property, and equipment & $ & 8,497,781 & $ & 8,481,837 & OWNERS' EQUITY & & & & \\ \hline Goodwill & $ & 348,290 & s & 346,325 & Common stock & s & 1.458 .315 & \$ & 1,454,183 \\ \hline \multirow[t]{2}{*}{ Intangible assets } & \multirow[t]{2}{*}{ s } & \multirow[t]{2}{*}{1,158,212} & \multirow[t]{2}{*}{$} & \multirow[t]{2}{*}{957,038} & Retained earnings & $ & 2,619,113 & $ & 2,921,002 \\ \hline & & & & & Total owners' equity & s & 4,077,428 & \$ & 4,375,185 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline oLe'sH'bL & $ & 69cs09>b$ & \begin{tabular}{r} Auno ,SA3NMO aNV \\ sa \end{tabular} & ole'gu'vb $ & 69989t$ & S17SSY78101 \\ \hline SBL'SLE' & s & 92V2L0$ & Ky|nbe, suoumo [mo1 & & & \\ \hline \end{tabular} Financlal ratios: Financlat levarage. The financial stalements for Tyler Toys, Inc, are shown in the popup window: Catculate the debt ratio, times intercat eamed ratio, and cash coveroe rafio for 2013 and 2014 for Tyer Toys. Should any of thete fafios or the change in a ratio warrant concorn for the managers of Tyer Toys or the shaveholbers? What is the debt ratio for 2014 ? (Round to tour dncimal places ) highlighted texts in the popup dialogue box and select Copy in order to paste its contents into a spreadsheet. \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{\begin{tabular}{l} Tyler Toys, Inc. \\ Balance Sheet as of December 31,2013 and 2014 \end{tabular}} \\ \hline ASSETS & & 2014 & & 2013 & LIABILITIES & & 2014 & & 2013 \\ \hline Current assets & & & & & Current liabilities & & & & \\ \hline Cash & $ & 190,817 & $ & 186,516 & Accounts payable & s & 1,546,632 & \$ & 1,455,657 \\ \hline Investments & s & 181,284 & $ & 120,070 & Short-term debt & s & 312,077 & $ & 333,237 \\ \hline Accounts receivable & s & 667,107 & $ & 631,066 & Total current llabilltios & s & 1,858,709 & s & 1,788,894 \\ \hline Inventory & $ & 587,168 & $ & 563,547 & Long-term liabillties & & & & \\ \hline Total current assets & $ & 1,626,376 & $ & 1,501,199 & Debt & $ & 7,285,367 & s & 6,604,341 \\ \hline Long-term assets & & & & & Other liabilities & $ & 1,463,865 & s & 1,346,890 \\ \hline Investments & $ & 3,054,710 & $ & 2,828,911 & Total liabilities & $ & 10,607,941 & s & 9,740,125 \\ \hline Plant, property, and equipment & $ & 8,497,781 & $ & 8,481,837 & OWNERS' EQUITY & & & & \\ \hline Goodwill & $ & 348,290 & s & 346,325 & Common stock & s & 1.458 .315 & \$ & 1,454,183 \\ \hline \multirow[t]{2}{*}{ Intangible assets } & \multirow[t]{2}{*}{ s } & \multirow[t]{2}{*}{1,158,212} & \multirow[t]{2}{*}{$} & \multirow[t]{2}{*}{957,038} & Retained earnings & $ & 2,619,113 & $ & 2,921,002 \\ \hline & & & & & Total owners' equity & s & 4,077,428 & \$ & 4,375,185 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline oLe'sH'bL & $ & 69cs09>b$ & \begin{tabular}{r} Auno ,SA3NMO aNV \\ sa \end{tabular} & ole'gu'vb $ & 69989t$ & S17SSY78101 \\ \hline SBL'SLE' & s & 92V2L0$ & Ky|nbe, suoumo [mo1 & & & \\ \hline \end{tabular}