Kahluha Manufacturers Inc, reported the following information in its financial statements (10marks) KAHLUHA MANFACTURERS INC. Statement of Financial Position June 30 Assets 2023 2022 Cash $32,000 $29,000 Accounts receivable 7,500 5,500 Prepaid Insurance 1,100 1.450 Inventory 220,000 175,000 Building 145,000 155,000 Equipment 36,000 40,000 Total Assets $441,600 $405 950 Liabilities and shareholders equity Accounts Payable $ 12,500 $14,500 Notes Payable 10,000 0 Bonds Payable 145.000 95.000 Long-Term Debt Common share 115,000 175.000 Total Assets $441,000 5405,950 Liabilities and shareholders' equity Accounts Payable $ 12,500 $14,500 Notes Payable Bonds Payable 10,000 0 145,000 95,000 Long-Term Debt 116,000 175,000 Common shares 25,000 25,000 Retained earnings 133,100 96,450 Total liabilities and shareholders equity $441,600 $405,950 Revenue $450,000 $300,000 Operating expenses Income from operations 300.000 210,000 150.000 90,000 Interest expense 6,000 9,000 Income tax expense 36.000 20.250 Net income $108,000 $60.750 Instructions (a) Calculate the company's debt to total assets and times interest earned ratios for each year.(8 mark (b) Determine if the change from 2022- 2023 is an improvement or deterioration. (2 marks) NOTE" You are to comnlete the au