Required information [The following information applies to the questions displayed below.] On January 1 of this year, Cunningham Corporation issued bonds with a face value of $200,000 and a coupon rate of 6 percent. The bonds mature in 10 years and pay interest annually every December 31 . When the bonds were sold, the annual market rate of interest was 8 percent. The company uses the effective-interest amortization method. By December 31 of this year, the annual market rate of interest had increased to 10 percent. (FV of $1,PV of $1, FVA of \$1, and PVA of \$1) Note: Use appropriate factor(s) from the tables provided. Determine whether the company's debt-to-equity ratio and times interest earned ratio increase, decrease, or stay the same when (a) e bonds are issued and (b) interest expense is recorded and cash is paid to investors for interest. ote: Select "NE" if there is no effect