Selected financial data for these two close competitors in the home$-$building industry are provided below:

Company A and Company B

$($$ in millions$)$ Company A Company B

Total assets $ $40,877$ $ $33,005$

Total liabilities $21,48413,936$

Total stockholders' equity $19,39319,069$

Sales $66,17647,220$

Interest expense $676287$

Income tax expense $1,3621,042$

Net income $2,6201,783$

Calculate the debt to equity ratio for Company A and Company B$.$ Which company has the higher ratio? Which company is considered to be less risky?

Calculate the times interest earned ratio for Company A and Company B$.$ Which company is better able to meet interest payments as they become due?