Simon Company's year-end balance sheets follow. 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 Common stock, $10 par value Retained earnings Total liabilities and equity Current Year 1 Year Ago 2 Years Ago $ 28,974 82,296 103,471 9,424 266,918 $ 491,083 $ 118,611 93,247 162,500 116,725 $ 33,190 58,083 $ 37,086 49,449 52,678 78,319 8,624 245,131 $ 423,347 $ 72,977 97,370 162,500 90,500 $ 491,083 $ 423,347 4,081 220,406 $ 363,700 $ 48,008 79,574 162,500 73,618 $ 363,700 The company's income statements for the current year and one year ago, follow. For Year Ended December 31 Sales Current Year $ 638,408 Cost of goods sold $389,429 Other operating expenses 197,906 Interest expense 10,853 Income tax expense 8,299 Total costs and expenses Net income Earnings per share 1 Year Ago $ 503,783 606,487 $ 31,921 $ 1.96 $ 327,459 127,457 11,587 7,557 474,060 $ 29,723 $1.83 (3-a) Compute times interest earned for the current year and one year ago. (3-b) Based on times interest earned, is the company more or less risky for creditors in the Current Year versus 1 Year Ago?