Simon Company's year-end balance sheets follow. Current Year 1 Year Ago 2 Years Ago 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 $36,619 100,929 129,516 11,446 329,973 $ 688,483 $ 42,894 74,906 95, 102 11,016 300,726 $ 524,554 $.42,847 56,558 60,843 4,898 267, 744 $ 432,800 $ 156,058 116,683 162,500 173,242 $ 608,483 $ 91,309 118,234 162,500 152,511 $ 524,554 $ 55,416 95,649 162,500 119,235 $ 432,890 The company's income statements for the current year and one year ago, follow. For Year End December 31 Current Year 1 Year Alto Sales $ 791,928 $ 624,219 Cost of goods sold 5 482,527 $ 405,742 Other operating expenses 245, 219 157,927 Interest expense 13,447 14,357 Income tax expense 19,283 9,363 Total costs and expenses 751,476 587 389 Net income $ 39,552 $36,830 Earnings per share $ 2.43 $ 2.27 Exercise 13-9 (Algo) Part 3 (Alternate Version] (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? Complete this question by entering your answers in the tabs below. Required 3A Required 36 Compute times interest earned for the current year and one year ago Times Interest Emned Numerator: Denominator: Times Interest Famed Times interest earned times Current Year 1 Year Ago: times Requad SA Required 3B >