Presented here are summarized data from the balance sheets and income statements of Wiper, Inc.:

WIPER, INC.
Condensed Balance Sheets
December 31, 2017, 2016, 2015
(in millions)
	2017			2016			2015
Current assets	$	681		$	906		$	753
Other assets		2,415			1,922			1,721
Total assets	$	3,096		$	2,828		$	2,474
Current liabilities	$	566		$	805		$	712
Long-term liabilities		1,521			995			842
Stockholders equity		1,009			1,028			920
Total liabilities and stockholders' equity	$	3,096		$	2,828		$	2,474

WIPER, INC
Selected Income Statement and Other Data
For the year Ended December 31, 2017 and 2016
(in millions)
	2017			2016
Income statement data:
Sales	$	3,052		$	2,915
Operating income		298			312
Interest expense		86			67
Net income		197			192
Other data:
Average number of common shares outstanding		41.5			46.9
Total dividends paid	$	52.0		$	52.5

Required:

i. Calculate Wiper's debt ratio and debt/equity ratio at December 31, 2017 and 2016

j. Calculate the times interest earned ratio for 2017 and 2016