isses Ratio of Liabilities to Owner's Equity The following data were taken from Nakajima Company's balance sheet: Dec. 31, 2016 Dec. 31, 2015 Total liabilities $598,000 $569,900 Total owner's equity 460,000 410,000 a. Compute the ratio of liabilities to owner's equity. Round your answers to two decimal places. Ratio of Liabilities to Owner's Equity Dec. 31, 2016 353,000 414,200 x Dec. 31, 2015 b. Has the creditor's risk increased or decreased from December 31, 2045, to December 31, 2016? Decreased