Ratio of Liabilities to Owner's Equity The following data were taken from McClean Company's balance sheet: Dec. 31, 2046 Dec. 31, 2015 Total liabilities $4,042,000 $3,096,000 Total owner's equity 4,300,000 3,600,000 a. Compute the ratio of liabilities to owner's equity. Round your answers to two decimals. Ratio of Liabilities to Owner's Equity Dec. 31, 2016 Dec. 31, 2015 b. Has the creditor's risk Increased or decreased from December 31, 2045, to December 31, 2046?