Selected items from successive annual reports of Middlebrook, Inc., appear as follows: Dividends of $16,000 were declared and paid in 2015. Compute the current ratio for 2015 and 2014. (Round your answers to 1 decimal place) Compute the debt ratio for 2015 and 2014. (Round your answers to nearest whole percent, Le. 0.1234 as 12%.)