Simon Companys year-end balance sheets follow.

At December 31	Current Yr					1 Yr Ago			2 Yrs Ago
Assets
Cash		$	30,277			$	35,738		$	35,416
Accounts receivable, net			87,751				58,898			49,655
Merchandise inventory			107,085				81,841			52,370
Prepaid expenses			9,655				9,108			4,097
Plant assets, net			268,334				248,124			227,262
Total assets		$	503,102			$	433,709		$	368,800
Liabilities and Equity
Accounts payable		$	127,778			$	73,297		$	48,195
Long-term notes payable secured by mortgages on plant assets			93,637				101,748			82,320
Common stock, $10 par value			162,500				162,500			162,500
Retained earnings			119,187				96,164			75,785
Total liabilities and equity		$	503,102			$	433,709		$	368,800

The companys income statements for the Current Year and 1 Year Ago, follow.

For Year Ended December 31	Current Yr						1 Yr Ago
Sales				$	654,033					$	516,114
Cost of goods sold	$	398,960					$	335,474
Other operating expenses		202,750						130,577
Interest expense		11,119						11,871
Income tax expense		8,502						7,742
Total costs and expenses					621,331						485,664
Net income				$	32,702					$	30,450
Earnings per share				$	2.01					$	1.87

For both the Current Year and 1 Year Ago, compute the following ratios:

Debt and equity ratios.

Debt Ratio
	Choose Numerator:	/	Choose Denominator:	=	Debt Ratio
		/		=	Debt ratio
Current Year:		/		=	0	%
1 Year Ago:		/		=	0	%
Equity Ratio
	Choose Numerator:	/	Choose Denominator:	=	Equity Ratio
		/		=	Equity ratio
Current Year:		/		=	0	%
1 Year Ago:		/		=	0	%

Debt-to-equity ratio.

Debt-To-Equity Ratio
	Choose Numerator:	/	Choose Denominator:	=	Debt-To-Equity Ratio
		/		=	Debt-to-equity ratio
Current Year:		/		=	0	to 1
1 Year Ago:		/		=	0	to 1

Times interest earned.

Times Interest Earned
	Choose Numerator:	/	Choose Denominator:	=	Times Interest Earned
		/		=	Times interest earned
Current Year:		/		=		times
1 Year Ago:		/		=		times