The following information is taken from Tom Taylor's financial statements: Net Farm Income for 2019 (cash basis) Net Farm Income for 2019 (accrual basis) Interest Expense Paid during 2019 Accrued Interest (1/1/19) Accrued Interest (1/1/20) Personal Withdrawals for 2019 (use as opportunity cost of labor) Total Assets (cost basis) (1/1/19) Total Assets (cost basis) (1/1/20) Total Assets {market basis] (1/1/19) Total Assets (market basis] (1/1/20) Total Liabilities (cost basis) (1/1/19) Total Liabilities (cost basis) (1/1/20) Total Liabilities (market basis) (1/1/19) Total Liabilities (market basis) (1/1/20) $116,000 98,000 14,000 5,000 6,000 46,000 410,000 405,000 792,000 636,000 346,000 289,000 346,000 289,000 In the space provided below: (1) Compute and report the leverage ratio on BOTH a market basis and cost basis for BOTH the beginning and ending of 2019. (2) Compare your computed values and comment as you see appropriate (in terms of the concept that your measures reflect), being sure to address trend(s) observed where appropriate.