Refer the following table.

Focus Metals Inc.
Comparative Balance Sheet Information
November 30
(millions of $)
	2020		2019
Cash	$	33	$	103
Accounts receivable (net)		454		300
Inventory		94		87
Plant and equipment (net)		2,886		2,970
Accounts payable		347		263
Long-term notes payable*		1,870		2,430
Common shares		470		470
Retained earnings		780		297

*90% of the plant and equipment are secured by long-term notes payable.

Focus Metals Inc.
Income Statement
For Year Ended November 30
(millions of $)
	2020			2019
Net sales	$	3,090		$	2,292
Cost of goods sold		1,072			862
Gross profit	$	2,018		$	1,430
Operating expenses:
Depreciation expense	$	122		$	122
Other expenses		795			662
Total operating expenses		917			784
Profit from operations	$	1,101		$	646
Interest expense		195			229
Income tax expense		61			65
Profit	$	845		$	352

Required: Calculate Focus Metals solvency ratios for 2019 and 2020. (Round the final answers to 2 decimal places.)

Analysis Component: Identify whether the change in each ratio from 2019 to 2020 was favourable or unfavourable.