Consider the following information:

Gil's Fish and Tackle, Inc. Balance Sheet At December 31, 2016
Assets
Cash	$	28,100
Accounts Receivable (less allowance)		205,800
Inventories		151,100
Property, Plant and Equipment		272,800
Long-term Investments		200,000
Total Assets	$	857,800
Liabilities
Accounts Payable	$	57,700
Current Portion of Long-Term Debt		80,700
Long-Term Notes Payable		137,000
Total Liabilities		275,400
Stockholders' Equity
Contributed Capital		440,000
Retained Earnings		142,400
Total Stockholders Equity		582,400
Total Liabilities and Stockholders Equity	$	857,800

Gil's Fish and Tackle, Inc. Income Statement For the year ending December 31, 2016
Sales Revenue	$	3,275,000
Operating Expenses
Salaries and Wages Expense		2,003,500
Operating and Admin. Expenses		337,700
Depreciation Expense		391,500
Operating Expenses		2,732,700
Operating Income		542,300
Other Expenses
Interest Expense		20,550
Income Before Income Tax Expense		521,750
Income Tax Expense		193,048
Net Income	$	328,702

Required:

Calculate the debt-to-assets ratio and the times interest earned for the following company. (Round your answers to 2 decimal places.)