Statement of Cash Flows Prepare a statement of cash flows for Up-in-the-Air Travel Service for the year ended April 30, 2017. Be sure to complete the statement heading. Refer to the lists of Labels and Amount Descriptions for the exact wording of the answer choices for text entries. A colon () and the word "Deduct will automatically appear if they are required. Enter amounts that represent cash outflows as negative numbers using a minus sign Up-in-the-Air Travel Service Statement of Cash Flows (Label) 1 (Label) 2 3 4 5 (Label) 7 Label 7 (Label) 8 9 10 11 12 13 1sses Sites Ratio of Liabilities to Owner's Equity The following data were taken from Nakajima Company's balance sheet: Dec. 31, 2016 Dec. 31, 2015 Total liabilities $598,000 $569,900 Total owner's equity 460,000 410,000 a. Compute the ratio of liabilities to owner's equity. Round your answers to two decimal places. Ratio of Liabilities to Owner's Equity Dec. 31, 2016 353,000 X Dec. 31, 2015 414,200 x b. Has the creditor's risk increased or decreased from December 31, 2045, to December 31, 2046? Decreased