The following selected information (in thousands) is available for Sandhill Inc.:

		2021		2020
Total assets		$3,885		$3,700
Total liabilities		2,183		1,968
Interest expense		27		18
Income tax expense		180		140
Profit		413		385
Cash provided by operating activities		911		590
Cash used by investing activities		481		311

Calculate the following solvency ratios of Sandhill Inc. for 2021 and 2020. (Round debt to total assets and interest coverage answers to 1 decimal place, e.g. 52.7 or 52.7%.)

		2021			2020
Debt to total assets			%			%
Free cash flow		$			$
Interest coverage			times			times

Indicate whether each of the solvency ratios calculated in part (a) is better or worse in 2021.

Debt to total assets		BetterWorse
Free cash flow		BetterWorse
Interest coverage		WorseBetter