Simon Companys year-end balance sheets follow.

At December 31	2017			2016			2015
Assets
Cash	$	35,784		$	41,410		$	41,854
Accounts receivable, net		103,714			73,200			57,514
Merchandise inventory		131,705			98,663			61,871
Prepaid expenses		11,178			10,870			4,650
Plant assets, net		324,133			298,714			265,511
Total assets	$	606,514		$	522,857		$	431,400
Liabilities and Equity
Accounts payable	$	148,002		$	86,596		$	55,236
Long-term notes payable secured by mortgages on plant assets		111,744			120,257			93,433
Common stock, $10 par value		162,500			162,500			162,500
Retained earnings		184,268			153,504			120,231
Total liabilities and equity	$	606,514		$	522,857		$	431,400

The companys income statements for the years ended December 31, 2017 and 2016, follow.

For Year Ended December 31	2017						2016
Sales				$	788,468					$	622,200
Cost of goods sold	$	480,965					$	404,430
Other operating expenses		244,425						157,417
Interest expense		13,404						14,311
Income taxes		10,250						9,333
Total costs and expenses					749,044						585,491
Net income				$	39,424					$	36,709
Earnings per share				$	2.43					$	2.26

Calculate the companys long-term risk and capital structure positions at the end of 2017 and 2016 by computing the following ratios.

Debt Ratio 1 Choose Denominator: Choose Numerator: Debt Ratio Debt ratio 2017: 2016: Equity Ratio 1 Choose Denominator: Choose Numerator: = Equity Ratio Equity ratio 2017: 2016: (3) Times interest earned. Times Interest Earned | Choose Denominator: Choose Numerator: Times Interest Earned Times interest earned times 2017: 2016: times