Selected data from the Goal Company follows:

2015 2014

($) ($)

Retained earnings 155,000 145,000

Accumulated OCI 150,000 130,000

Common shares 250,000 225,000

Current liabilities 300,000 200,000

Long-term debt 900,000 750,000

Required:

Based on the above information only, determine if the debt to equity ratio is improving or deteriorating? Should shareholders be concerned?