Figure out the Total Assets for current year and 1 year ago. For the Debt Ratio and Equity Ratio at the bottom. 

Simon Company's year-end balance sheets follow.

At December 31	Current Year	1 Year Ago			2 Years Ago
Assets
Cash	$ 26,321	$ 30,465			$ 30,484
Accounts receivable, net	77,033	51,730			42,304
Merchandise inventory	93,093	69,055			43,278
Prepaid expenses	8,393	7,680			3,491
Plant assets, net	232,526	218,110			194,643
Total assets	$ 437,366	$ 377,040			$ 314,200
Liabilities and Equity
Accounts payable			$ 108,904		$ 64,357	$ 42,304
Long-term notes payable	82,225	84,118		69,438
Common stock, $10 par value	162,500	162,500		163,500
Retained earnings	83,737	66,065		38,958
Total liabilities and equity	$ 437,366	$ 377,040		$ 314,200

 

The company's income statements for the current year and one year ago, follow.
 

For Year Ended December 31	Current Year	1 Year Ago
Sales		$ 568,576		$ 448,678
Cost of goods sold	$ 346,831		$ 291,641
Other operating expenses	176,259		113,516
Interest expense	9,666		10,320
Income tax expense	7,391		6,730
Total costs and expenses		540,147		422,207
Net income		$ 28,429		$ 26,471
Earnings per share		$ 1.75		$ 1.63

 
For both the current year and one year ago, compute the following ratios

Debt Ratio
	Numerator:	/	Denominator:	=	Debt Ratio
	Total liabilities	/	Total assets	=	Debt ratio
Current Year:	$437,366	/		=	0	%
1 Year Ago:	$377,040	/		=	0	%
Equity Ratio
	Numerator:	/	Denominator:	=	Equity Ratio
	Total equity	/	Total assets	=	Equity ratio
Current Year:	$437,366	/		=	0	%
1 Year Ago:	$377,040	/		=	0