The following data were taken from the financial statements of Starr Construction Inc. for December 31, 20Y6 and 20Y5:

	Dec. 31, 20Y6	Dec. 31, 20Y5
Accounts payable and other liabilities	$1,700,000	$2,325,000
Current maturities of bonds payable	500,000	500,000
Serial bonds payable, 8%, issued 2008, due in five years	5,000,000	5,500,000
Common stock, $5 par value	250,000	250,000
Paid-in capital in excess of par	1,500,000	1,500,000
Retained earnings	10,250,000	7,500,000

The portion of the 8% serial bonds that come due in the following year are listed in the table above as current maturities; the remaining bonds are reported as serial bonds payable. The income before income tax was $2,816,000 and $2,640,000 for the years 20Y6 and 20Y5, respectively.

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

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