$($b$)$ Compute Target's times interest earned and its liabilities$-$to$-$equity ratios for $2006$ and $2005.($Round your answers to two decimal places.$)$

$2006$ times interest earned $=9\mathrm{.}34$

$2005$ times interest earned $=6\mathrm{.}32$

$2006$ liabilities$-$to$-$equity $=$

$2005$ liabilities$-$to$-$equity $=$