Please use the provided graphs to answer the blanks. Thank You

(3-a) Times interest earned. (3-b) Based on times interest earned, is the company more or less risky for creditors in the Current Year versus 1 Year Ago? Complete this question by entering your answers in the tabs below. Required 3A Required 3B Times interest earned. Times Interest Earned Choose Numerator: Choose Denominator: Times Interest Earned Times interest earned Current Year: times 1 Year Ago: times[3-H] Times interest earned. {34:} Based on times interest earned, is the company more or less risky for creditors in the Current Year versus 1 Year Ago? \fSimon Company's year-end balance sheets follow. At December 31 Current Yr 1 Yr Ago 2 Yrs Ago Assets Cash $ 29, 285 33, 560 $ 36,036 Accounts receivable, net 85, 710 56,969 47, 097 Merchandise inventory 103,579 76, 833 52, 200 Prepaid expenses 9, 061 8, 898 3,964 Plant assets, net 258, 992 243, 246 221, 103 Total assets $486, 627 $ 419 , 506 $ 360, 400 Liabilities and Equity Accounts payable $119, 958 $ 70, 897 $ 47, 097 Long-term notes payable secured by mortgages on plant assets 89 , 656 98, 416 78, 852 Common stock, $10 par value 162,500 162,500 162, 500 Retained earnings 114, 513 87, 693 71, 951 Total liabilities and equity $486, 627 $ 419, 506 $ 360, 400 The company's income statements for the Current Year and 1 Year Ago, follow. For Year Ended December 31 Current Yr 1 Yr Ago Sales $632, 615 $ 499 , 212 Cost of goods sold $385, 895 $ 324, 488 Other operating expenses 196,111 126, 301 Interest expense 10, 754 11 , 482 Income tax expense 8, 224 7,488 Total costs and expenses 600, 984 469, 759 Net income $ 31, 631 $ 29,453 Earnings per share 1. 95 S 1. 81 For both the Current Year and 1 Year Ago, compute the following ratios:(2) Debt-to-equity ratio. Debt-To-Equity Ratio Choose Numerator: Choose Denominator: Debt-To-Equity Ratio Debt-to-equity ratio Current Year: 0 to 1 1 Year Ago: = 0 to 1