Here is the information for the question, the attached file includes the formate for the answers needed.

Simon Company?s year-end balance sheets follow.

	At December 31			2015			2014			2013
	Assets
	Cash		$	30,311		$	34,729		$	35,102
	Accounts receivable, net			86,111			59,549			48,713
	Merchandise inventory			108,269			82,745			50,348
	Prepaid expenses			9,761			9,301			4,059
	Plant assets, net			274,210			252,178			223,578
	Total assets		$	508,662		$	438,502		$	361,800
	Liabilities and Equity
	Accounts payable		$	122,857		$	71,884		$	48,713
	Long-term notes payable secured by mortgages on plant assets			92,760			100,855			78,359
	Common stock, $10 par value			162,500			162,500			162,500
	Retained earnings			130,545			103,263			72,228
	Total liabilities and equity		$	508,662		$	438,502		$	361,800

The company?s income statements for the years ended December 31, 2015 and 2014, follow.

For Year Ended December 31	2015	2014
Sales				$	661,261					$	521,817
Cost of goods sold	$	403,369					$	339,181
Other operating expenses		204,991						132,020
Interest expense		11,241						12,002
Income taxes		8,596						7,827
Total costs and expenses					628,197						491,030
Net income				$	33,064					$	30,787
Earnings per share				$	2.03					$	1.89

Calculate the company?s long-term risk and capital structure positions at the end of 2015 and 2014 by computing the following ratios.