Ratio of liabilities to stockholders' equity The following data were taken from Alvarado Company's balance sheet: Total liabilities Total stockholders' equity Dec. 31, 20Y4 Dec. 31, 2013 $4,410,000 4,900,000 $2,310,000 3,300,000 a. Compute the ratio of liabilities to stockholders' equity for each year. Round your answers to 2 decimal places. Dec. 31, 20Y4 Dec. 31, 20Y3 b. Has the creditor's risk increased or decreased from December 31, 20Y3, to December 31, 20Y4?