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Focus Metals Inc. Comparative Balance Sheet Information November 30 (millions of $) 2020 2019 Cash $ 26 $ 96 Accounts receivable (net) 426 272 Inventory 80 73 Plant and equipment (net) 2,746 2,830 Accounts payable 312 228 Long-term notes payable* 1,800 2,360 Common shares 400 400 Retained earnings 766 283 *90% of the plant and equipment are secured by long-term notes payable. Focus Metals Inc. Income Statement For Year Ended November 30 (millions of $) 2020 2019 Net sales $ 2,880 $2,082 Cost of goods sold 1,002 792 Gross profit $ 1,878 $1,290 Operating expenses: Depreciation expense $ 108 $ 108 Other expenses 760 627 Total operating expenses 868 735 Profit from operations $ 1,010 $ 555 Interest expense 160 194 Income tax expense 54 Profit $ 796 $ 303 58 Calculate Focus Metals solvency ratios for 2019 and 2020. (Round the final answers to 2 decim 2020 Ratio Debt ratio Equity ratio Pledged assets to secured liabilities Times interest earned % % 1 times 2019 % HANI % 1 times Analysis Component: Identify whether the change in each ratio from 2019 to 2020 was favourable or unfavourable. Ratio Favourable/ Unfavourable Debt ratio Equity ratio Pledged assets to secured liabilities Times interest earned