Question $12(1$ pt$)$ An analyst is comparing the financial statements of two manufacturing enterprises, Full and Empty. Both enterprises purchased an item of equipment in the current year. Full's management decided to capitalize the assoclated expenditures while Empty's management decided to report the expenditures as expenses upon purchase. In the year of purchase, which company will report a higher debt$-$to$-$equity ratio and a higher interest coverage ratio? A$.$ Higher debt$-$to$-$equity ratio : Empty : Higher interest coverage ratio: Empty. B$.$ Higher debt$-$to$-$equity ratio : Full: Higher interest coverage ratio : Empty. C$.$ Higher debt$-$to$-$equity ratio : Empty ; Higher interest coverage ratio: Full.