Simon Companys year-end balance sheets follow.

At December 31	Current Yr					1 Yr Ago			2 Yrs Ago
Assets
Cash		$	29,388			$	34,706		$	37,252
Accounts receivable, net			89,566				61,975			47,721
Merchandise inventory			109,300				80,258			52,908
Prepaid expenses			9,952				9,389			4,058
Plant assets, net			275,303				256,352			226,961
Total assets		$	513,509			$	442,680		$	368,900
Liabilities and Equity
Accounts payable		$	126,585			$	77,057		$	47,234
Long-term notes payable secured by mortgages on plant assets			94,609				104,871			79,896
Common stock, $10 par value			162,500				162,500			162,500
Retained earnings			129,815				98,252			79,270
Total liabilities and equity		$	513,509			$	442,680		$	368,900

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

For Year Ended December 31	Current Yr						1 Yr Ago
Sales				$	667,562					$	526,789
Cost of goods sold	$	407,213					$	342,413
Other operating expenses		206,944						133,278
Interest expense		11,349						12,116
Income tax expense		8,678						7,902
Total costs and expenses					634,184						495,709
Net income				$	33,378					$	31,080
Earnings per share				$	2.05					$	1.91

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

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

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