A ) explain what the following raitos & if they are good or bad for a company from 2016 to 2015

2016 2015 Net-earnings growth -1.8% -3.2% Interest coverage 68.6 69.9 Debt to equity 23.5 22.8 Sales growth 53.4% 11.9% Operating-expensexgrowth 57.3% 13.5% Return on equity 14.4% 15.3% M 2016 2017 Assets Current assets Cash Trading investments Prepaid rent Office supplies Total current assets $20,911 12,563 1,633 250 35,357 $22,639 14,930 1,633 275 39,477 16,073 17,566 Long-lived assets Office furniture Less: accumulated depreciation Office equipment Less: accumulated depreciation Vehicle Less: accumulated depreciation Total long-lived assets 28,432 12,359 12,576 7,892 85,550 10,694 31,779 14,213 16,091 9,313 85,550 21,388 4,684 6,778 74,856 95,613 64,162 88,506 Total assets 130,970 127,983 Liabilities & shareholders' equity Current liabilities Accounts payable Taxes payable Operating line of credit Total current liabilities 427 9,465 2,356 12,248 405 4,308 2,592 7,305 Shareholders' equity Common stock Retained earnings 105,000 13,722 105,000 15,678 AAAAT Tatal marked 2016 2017 Revenue $337,783 100.0% $379,532 100.0% Operating expenses: Advertising Meals and entertainment Business insurance Interest Licensing and business software Rent Office supplies Legal, accounting, and other professional fees Wages Travel Telephone and Internet Postage Fuel and vehicle maintenance Depreciation Total operating expenses Net income before tax Less: income tax Net income 6,333 17,594 890 668 3,753 19,600 3,901 471 35,541 1,218 5,198 639 14,701 13,743 124,250 1.9% 5.2% 0.3% 0.2% 1.1% 5.8% 1.2% 0.1% 10.5% 0.4% 1.5% 0.2% 4.4% 4.1% 36.8% 6,529 18,138 890 689 3,753 19,600 4,022 486 36,640 1,455 5,359 659 15,156 13,969 127,345 1.7% 4.8% 0.2% 0.2% 1.0% 5.2% 1.1% 0.1% 9.7% 0.4% 1.4% 0.2% 4.0% 3.7% 33.6% 213,533 71,811 141,722 63.2% 21.3% 42.0% 252,187 89,653 162,534 66.4% 23.6% 42.8% Source: Company files. 2016 2015 Net-earnings growth -1.8% -3.2% Interest coverage 68.6 69.9 Debt to equity 23.5 22.8 Sales growth 53.4% 11.9% Operating-expense growth 57.3% 13.5% Return on equity 14.4% 15.3%