Ratio of Liabilities to Stockholders' Equity and Times Interest Earned

The following data were taken from the financial statements of Hunter Inc. for December $31$ of two recent years:

$\backslash$table$[[,\backslash$table$[[$Current$],[$Year$]],\backslash$table$[[$Previous$],[$Year$]]],[$Accounts payable,$$115,000,$$$177,000$