Answer g - I please

Some recent financial statements for Smolira Golf Corp. follow. Assets 2014 SMOLIRA GOLF CORP. 2014 and 2015 Balance Sheets Liabilities and Owners' Equity 2015 2014 2015 Current liabilities $ 25,300 Accounts payable $ 24,384 $ 28,300 16,400 Notes payable 14,000 12,000 28,300 Other 12,771 19,700 Current assets Cash Accounts receivable Inventory $ 23,066 13,648 27,152 Total $ 63,866 $ 70,000 Total $ 51,155 $ 60,000 $ 81,000 $ 90,000 Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings $ 55,000 $ 55,000 213,406 229,000 Fixed assets Net plant and equipment $336,695 $364,000 Total $268,406 $284,000 Total assets $ 400,561 $434,000 Total liabilities and owners' equity $ 400,561 $434,000 SMOLIRA GOLF CORP. 2015 Income Statement Sales $333,706 Cost of goods sold 215,200 Depreciation 49,300 Earnings before interest and taxes Interest paid $ 69,206 15,500 Taxable income Taxes (30%) $ 53,706 16,112 Net income $ 37,594 Dividends Retained earnings $22,000 15,594 2014 2015 Long-term solvency ratios: g. Total debt ratio h. Debt-equity ratio i. Equity multiplier 0.35 times 0.33 times times 1.49 times times 1.53 times