Saved Simon Company's year-end balance sheets follow. Current Yr 1 Yr Ago 2 Yrs Ago At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity $ 34,465 102,980 126,888 11,557 326,331 $602,221 $ 42,363 $ 42,398 71,955 58,838 93,163 61,433 11,229 4,711 300,446 269,620 $ 519,156 $437,000 $154,452 $ 87,737 $ 58,838 112,085 162,500 173, 184 $602,221 117,018 93,680 162,500 162,500 151,901 121,982 $ 519,156 $437,000 The company's income statements for the Current Year and 1 Year Ago, follow. For Year Ended December 31 Current Yr 1 Yr Ago Sales $ 782,887 $ 617,796 Cost of goods sold $ 477,561 $401,567 Other operating expenses 242,695 156, 302 Interest expense 13,309 14,209 Income tax expense 10,178 9.267 Total costs and expenses 743,743 581,345 Tiet income $ 39,144 S 36,451 Earnings per share $ S (2) Debt-to-equity ratio. Debt-To-Equity Ratio Choose Numerator: Choose Denominator: 1 11 Debt-To-Equity Ratio Debt-to-equity ratio 0 to 1 0 to 1 Current Year: 1 Year Ago: Complete this question by entering your answers in the tabs below. Required 3A Required 3B Times interest earned. Times Interest Earned 954 Choose Numerator: Choose Denominator: Times Interest Farned Times interested times Current Year: 1 Year Ago: times Required 3 > Based on times interest earned, is the company more or less risky for Times interest earned