Slmon Company's year-end balance sheets follow At December 31 Assets Cash Accounts recelvable, net Merchandise Inventory Prepaid expenses Plant assets, net 2015 2014 2013 25,689 $ 30,629 $ 30,354 73,711 53,075 41698 96,422 67,358 43,538 8,040 231,566 216.254 190,669 8,025 3.441 Total assets 435,413 $375,356 $309,700 Liablities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retalned earnings $106,249 $ 64,070 $41,698 87,195 68,444 162,500 62,500 162,500 61,591 37,058 82,676 83,988 Total lablities and equity 435,413 $375,356 $309,700 The company's Income statements for the years ended December 31, 2015 and 2014, follow For Year Ended December 31 Sales Cost of goods sold Other operating expenses Interest expense Income taxes 2015 2014 $566,037 $446,674 $345,283 175,471 9,623 7,358 $290,338 113,009 10,274 6,700 Total costs and expenses 537,735 420,321 Net Income $ 28,302 $ 26,353 Earnings per share $ 174 $ 1.62 Calculate the company's long-term risk and capltal structure positions at the end of 2015 and 2014 by computing the following ratios