Ratio of Liabilities to Stockholders' Equity and Times Interest Earned

The following data were taken from the financial statements of Starr Construction Inc. for December $31,20Y6$ and $20Y5$ :

Dec. $31,20Y6$

Dec. $31,20Y5$

$\backslash$table$[[$Accounts payable and other liabilities,$$280,000,$$$117,000$