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Selected data from the Goal Company follows 2015 2014 Retained earnings Accumulated OCI Common shares Current liabilities Long-term debt 155,000 150,000 250,000 300,000 900.000 145,000

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Selected data from the Goal Company follows 2015 2014 Retained earnings Accumulated OCI Common shares Current liabilities Long-term debt 155,000 150,000 250,000 300,000 900.000 145,000 130,000 225,000 200,000 750,000 Required Based on the above information only, determine if the debt to equity ratio is improving or deteriorating? Should shareholders be concerned

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