(1) debt and equity ratios. (2-a) compute debt-to-equity ratio for the current year and one year ago. (2-b) based on debt-to-equity ratio, does the company have more or less debt in the current year versus one year ago? (3-a) times interest earned. (3-b) based on times interest earned, is the company more or less risky for creditors in the current year versus 1 year ago?