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Below are selected data from the financial statements of Moriarty Company. 2016 2015 Total liabilities $1,205,000 $952,000 Common stock ($30 par) 250,000 225,000 Paidin capital

Below are selected data from the financial statements of Moriarty Company.

2016

2015

Total liabilities

$1,205,000

$952,000

Common stock ($30 par)

250,000

225,000

Paidin capital in excess of parcommon stock

150,000

135,000

Retained earnings

155,000

145,000

The debt-to-equity ratio for 2016 is:

A.

increasing, which should be a major cause of concern for Moriarty Company.

B.

increasing, which should be a good sign in investors' eyes.

C.

decreasing, which should be a major cause of concern for Moriarty Company.

D.

decreasing, which should be a good sign in investors' eyes.

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