The following data were taken from the financial statements of Weal Construction Inc. for December 31, 2014 and 2013:

	Dec. 31, 2014		Dec. 31, 2013
Accounts payable	$838,000		$348,000
Current maturities of serial bonds payable	660,000		660,000
Serial bonds payable, 10%, issued 2009, due 2019	2,930,000		3,590,000
Common stock, $1 par value	100,000		120,000
Paid-in capital in excess of par	1,080,000		1,090,000
Retained earnings	3,740,000		2,970,000

The income before income tax was $1,148,800 and $1,005,200 for the years 2014 and 2013, respectively.

a. Determine the ratio of liabilities to stockholders' equity at the end of each year. Round to one decimal place.

Dec. 31, 2014
Dec. 31, 2013

b. Determine the number of times the bond interest charges are earned during the year for both years. Round to one decimal place.

Dec. 31, 2014
Dec. 31, 2013