Using the Balance Sheet and Income Statement from Castillo Products Company in Question $6$ in the Exercises$/$Problems section at the end of Chapter $5,$ use year$-$end data to calculate the Total$-$Debt$-$to$-$Total$-$Asset ratio, the Equity Multiplier, the Current$-$Liablities$-$to$-$Total$-$Debt ratio, and the Interest Coverage ratio for $2018$ and $2019.$ Show your work. Based on the results, do you believe that in $2019$ there was an increase or decrease in the company's leverage risk?INCOME STATEMENT$20182019$Net sales$$900,000$$$1,500,000$Cost of goods sold$540,000900,000$Gross profit$360,000600,000$Marketing$90,000150,000$General and administrative$250,000250,000$Depreciation$40,00040,000$EBIT$-20,000160,000$Interest$45,00060,000$Earnings before taxes$-65,000100,000$Income taxes$25,000$Net income $($loss$)-$$$65,000$$$75,000$BALANCE SHEET$20182019$Cash$50,00020,000$Accounts receivable$200,000280,000$Inventories$400,000500,000$Total current assets$650,000800,000$Gross fixed assets$450,000540,000$Accumulated depreciation$-100,000-140,000$Net fixed assets$350,000400,000$Total assets$$1,000,000$$$1,200,000$Accounts payable$130,000160,000$Accruals$50,00070,000$Bank loan$90,000100,000$Total current liabilities$270,000330,000$Long$-$term debt$300,000400,000$Common stock $(0\mathrm{.}05$ par$)150,000150,000$Additional paid$-$in$-$capital$200,000200,000$Retained earnings$80,000120,000$Total liabilities and equity$ $1,000,000$$$1,200,000$