Furen Pharmaceutical (SHA: 600871) reported the following accounting data in 2018 and 2017 respectively: In million RMB Cash and cash equivalents Total interest-bearing debt Interest revenue Interest expense Current asset Total asset Stockholders' equity 2017 1,656 3,407 7 135.8 4,437 9,880 4,660 2018 1,816 3,595 6.1 183 4.472 10,717 5,467 In July 2018, Furen announced that it's unable to pay the 62 million RMB dividend due to insufficient cash on hand. Required: Discuss how users of the financial statements could have identified any warning signs based on the data in the above table.