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Below are selected financial data for Bouquet Business. 2014 2013 Total liabilities $1 205 000 $952 000 Ordinary share 250 000 225 000 Additional paid-in

Below are selected financial data for Bouquet Business.

2014

2013

Total liabilities

$1 205 000

$952 000

Ordinary share

250 000

225 000

Additional paid-in capital

150 000

135 000

Retained earnings

155 000

145 000

Bouquet's debt-to-equity ratio for 2014 is:

decreasing, which is always a good sign from the viewpoint of investors

increasing, which may be a cause of concern for the company

increasing, which is always a good sign from the viewpoint of investors

decreasing, which may be a cause of concern for the company

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