Presented below are the consolidated balance sheets and income statements for Cape Town Enterprises Company, Inc.: (In thousands) Cash Accounts receivable Inventory Marketable securities Equipment, net Total assets Year 2 $ 10,300 14.700 14,200 8.700 90.780 $138.680 Accounts payable Income taxes payable Current portion of long-term debt Long-term obligations Common stock Retained earnings Total liabilities & shareholders' equity Sales Cost of goods sold Depreciation expense Other operating expenses Interest expense Income before taxes Income taxes expense Net Income $14.000 9,650 12,250 54.780 16.000 32,000 $138.680 $137,400 48,000 12,800 24,500 2,695 49,405 17 400 S 32.005 Year 1 $ 12,800 13,750 16.700 12,950 84,564 $140.764 $ 11,000 5,000 6,500 49,764 27.500 41.000 $140.764 $147,000 42.000 14,700 24,000 3190 63.110 22 200 $.40.910 A. Evaluate the company's solvency by computing long-term debt to total assets, long-term debt to shareholders' equity, and interest coverage ratio for both years B. What other debt may appear in the footnotes to the financial statements that may affect a firm's credit risk