Statement of Financial Position as at December 31, 2022 ($) Cash 421100 Accounts payable 492440 Marketable securities 721000 Accrued liabilities 86400 Inventory 249220 Wages payable 153860 Equipment 1017800 Long-term debt 2159460 Land 2499100 Common shares 2894120 Patent 970400 Retained earnings 92340 Total assets 5878620 Total liabilities and equity 5878620 Statement of Comprehensive Income 2022 ($) Sales 1105240 COGS 373500 Wages 207480 Interest 141960 EBT 382300 Tax 152920 NI 229380 Calculate the debt-equity ratio and times interest earned ratio. 0.72; 2.62 O 0.94; 1.62 0 2.69; 0.37 O 0.72; 3.69