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What is the debt ratio for 2014? (Round to four decimal places.) What is the debt ratio for 2013? (Round to four decimal places.) ) What is the times interest earned ratio for 2014? (Round to four decimal places.) What is the times interest earned ratio for 2013? (Round to four decimal places.) What is the cash coverage ratio for 2014? (Round to four decimal places.) What is the cash coverage ratio for 2013? (Round to four decimal places.) (Round to four decimal places) Should any of these ratios or the change in a ratio warrant concern for the managers of Tyler Toys or the shareholders? (Select the best response) O A. The debt ratio is very low and would warrant concer if the cash coverage ratio or the times interest earned ratio was low, but with high ratios this means they are handling their large debt woll. OB. The debt ratio is very high and would warrant concer if the cash coverage ratio or the times interest earned ratio was low, but with high ratios this means they are handling their large debt well. OC. The debt ratio is very high and would warrant concern it the cash coverage ratio or the times interest eamed ratio was high, but with low ratios this means they are handling their large debt well OD. The debt ratio is very low and would warrant concern if the cash coverage ratio or the times interest earned ratio was high, but with low ratios this means they are handling their large debt well Tyler Toys, Inc. Income Statement for Years Ending December 31, 2013 and 2014 2014 2013 Revenue $ 14,147,307 $ 13,566,603 $ -8,447,575 $ -8,132,031 Cost of goods sold Selling, general, and administrative expenses Depreciation -981,868 $ . -997,482 $ $ -1,498,060 $ -1,471,471 EBIT $ 2,981,233 Interest expense $ 3,204,190 $ -376,583 $ -1,074,491 $ -354,924 Taxes -997,997 $ $ Net income 1,753,116 $ 1,628,312 VS, Balance Sheet as of December 31, 2013 and 2014 2014 2013 LIABILITIES ASSETS 2014 2013 Current assets Current liabilities S 191,893 $ $ $ 180,429 $ $ Cash Investments Accounts receivable Inventory 1,546,399 $ 311,979 $ 1,858,378 $ 1,455,717 333,837 1,789,554 $ 667 211 $ 588,751 $ 1,628,284 $ Total current assets $ $ Long-term assets $ 7,285,558 $ 1,463,811 $ 10,607,747 $ 6,604,188 1,346,875 9,740,617 Investments 186,848 Accounts payable 121,593 Short-term debt 631,606 Total current liabilities 564.431 Long-term liabilities 1,504,478 Debt Other liabilities 2,827 709 Total liabilities 8,480,459 OWNERS' EQUITY 347,568 Common stock 956,278 Retained earnings Total owners' equity TOTAL LIABILITIES 14,116,492 AND OWNERS' EQUITY S 3,054,780 $ 8,496,886 $ $ Plant, property, and equipment $ Goodwill S Intangible assets S 348,915 $ $ 1,157 448$ S 1,457,576 $ 2,620,990 $ 4,078,566 $ 1,453,539 2,922,336 4,375,875 $ TOTAL ASSETS $ 14,686,313 $ S 14,686,313 $ 14,116,492