Required information Exercise 13-9 (Algo) Analyzing risk and capital structure LO P3 [Alternate Version] [The following information applies to the questions displayed below.] Simon Company's year-end balance sheets follow. \begin{tabular}{lrrr|} \hline At December 31 & Current Year & 1 Year Ago & 2 Years Ago \\ Assets & & & \\ Cash & 34,410 & $39,824 & $41,907 \\ Accounts receivable, net & 99,731 & 67,601 & 55,876 \\ Merchandise inventory & 124,152 & 89,330 & 58,305 \\ Prepaid expenses & 10,642 & 10,663 & 4,749 \\ Plant assets, net & 308,514 & 290,383 & 262,463 \\ Total assets & $577,449 & $497,801 & $423,300 \\ \hline Liabilities and Equity & $148,098 & $84,970 & $54,199 \\ Accounts payable & 105,304 & 113,349 & 94,485 \\ Long-term notes payable & 162,500 & 162,500 & 162,500 \\ Common stock, \$10 par value & 161,547 & 136,982 & 112,116 \\ \hline Retained earnings & $577,449 & $497,801 & $423,300 \\ \hline Total 1iabilities and equity & & & \\ \hline \end{tabular} The company's income statements for the current year and one year ago, follow. Exercise 13-9 (Algo) Part 3 [Alternate Version] (3-a) Compute times interest earned for the current year and one year ago. (3-b) Based on times interest earned, is the company more or less risky for creditors in the Current Year versus 1 Year Ago? Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required 3A Required 3B Compute times interest earned for the current year and one year ago