For Year Ended December 31 Sales Cost of goods sold Other operating expenses Interest expense Income tax expense Total costs and expenses Net income Earnings per share (1) Debt and equity ratios. Current Year $ 483,820 245,876 13,484 10,311 1 Year Ago $ 625,892 $ 793,148 $ 406,830 753,491 $ 39,657 $ 2.44 158,351 14,396 9,388 (2-a) Compute debt-to-equity ratio for the current year and one year ago. 588,965 $ 36,927 $ 2.27 (2-b) Based on debt-to-equity ratio, does the company have more or less debt in the current year versus one year ago? (3-a) Times interest earned. (3-b) Based on times interest earned, is the company more or less risky for creditors in the Current Year versus 1 Year Ago?