Simon Companys year-end balance sheets follow.

At December 31	Current Yr					1 Yr Ago			2 Yrs Ago
Assets
Cash		$	32,294			$	38,893		$	38,527
Accounts receivable, net			93,598				67,395			53,488
Merchandise inventory			117,682				87,294			55,831
Prepaid expenses			10,295				10,009			4,369
Plant assets, net			299,017				273,035			248,985
Total assets		$	552,886			$	476,626		$	401,200
Liabilities and Equity
Accounts payable		$	136,292			$	78,133		$	51,899
Long-term notes payable secured by mortgages on plant assets			100,824				107,432			87,779
Common stock, $10 par value			162,500				162,500			162,500
Retained earnings			153,270				128,561			99,022
Total liabilities and equity		$	552,886			$	476,626		$	401,200

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

For Year Ended December 31	Current Yr						1 Yr Ago
Sales				$	718,752					$	567,185
Cost of goods sold	$	438,439					$	368,670
Other operating expenses		222,813						143,498
Interest expense		12,219						13,045
Income tax expense		9,344						8,508
Total costs and expenses					682,815						533,721
Net income				$	35,937					$	33,464
Earnings per share				$	2.21					$	2.06

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

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