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Refer the following table Focus Metals Inc Comparative Balance Sheet Information November 30 (millions of S) 20172016 Cash Accounts receivable (net) Inventory Plant and equipment (net) Accounts payable Long-term notes payable Common shares Retained earnings $ 15 85 228 51 2,526 2,610 173 1,690 2,250 290 261 382 58 257 290 744 *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 S) 2017 2016 Net sales Cost of goods sold $2,550 $1,752 682 892 Gross profit Operating expenses $1,658 $1,070 $86 705 $86 572 Depreciation expense Other expenses Total operating expenses 791 658 Profit from operations Interest expense Income tax expense $867 105 43 $412 139 47 Profit $719 $226 Required Calculate Focus Metals solvency ratios for 2016 and 2017.Use Exhibit 17.14. (Round the final answers to 2 decimal places.) Ratio 2017 2016 Debt ratio Equity ratic Pledged assets to secured liabilities Times interest earned times times