Refer the following table. Focus Metals Inc. Comparative Balance Sheet Information November 30 (millions of $) 2020 2019 Cash $ 27 $ 97 Accounts receivable (net) 430 276 Inventory 82 75 Plant and equipment (net) 2,766 2,850 Accounts payable 317 233 Long-term notes payable 1,810 2,370 Common shares 410 410 Retained earnings 768 285 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 $2,910 $2,112 Cost of goods sold 1,012 802 Gross profit $1,898 $1,310 Operating expenses Depreciation expense $ 110 $ 110 Other expenses 765 632 Total operating expenses 875 742 Profit from operations $1,023 $ 568 Interest expense 165 199 Income tax expense 55 59 Profit $ 803 $ 310 Required: Calculate Focus Metals solvency ratios for 2019 and 2020. (Round the final answers to 2