Kellogg Company is the world's leading producer of ready-to-eat cereal products. In recent years, the company has taken numerous steps aimed at improving its profitability and earnings per share. Presented below are some basic facts for Kellogg for a recent year. (in millions) Current Year Prior Year Net sales Net income $14,792 $14,580 1,807 632 Total assets 15,474 15,153 Total liabilities 11,867 12,302 Common stock, $0.25 par value 105 105 Capital in excess of par value 626 678 Retained earnings 6,749 6,689 Treasury stock, at cost 2,999 3,470 Number of shares outstanding (in millions) 363 358 Discuss the implications of the change by calculating the debt to assets ratio for the current year and the prior year. B I U T T | T | Ix | E: = = 99 OWord(s)