The Following Information Has Been Condensed from the December 31

The following information has been condensed from the December 31 balance sheets of Gabriel Co.:
$\begin{array}{l}\begin{array}{lll}\\\text {Assets:}\\\text {Current assets}\\\text {Fixed assets net}\\\text {Total assets}\\\\\text {Liabilities:}\\\text {Current liabjlities}\\\text {Long-term liabilities}\\\text {Total liabilities}\\\text {Stockholders' equity}\\\text {Total liabilities and}\\\text {stockholders' equity}\\\end{array}\begin{array}{lll}\underline {\text { Year 2}}\\\\\$ 825,500 \\ \underline {1,473,600 }\\ \underline {\$ 2,299,100} \\\\\\\$ 313,500 \\\underline { 703,000} \\ \underline { \$ 1,016,500 }\\\underline { \$ 1,282,600} \\ \\\underline {\$ 2,299,100 }\end{array}\begin{array}{lll}\underline {\text { Year 1}}\\\\\$ 674,300 \\\underline {1,275,300 }\\\underline { \$ 1,949,600}\\\\\\\$ 309,600 \\\underline {545,000 }\\\underline { \$ 854,600 }\\\underline {\$ 1,095,000} \\\\\underline { \$ 1,949,600 }\end{array}\end{array}$
a. Determine the ratio of fixed assets to long-term liabilities for each year.
b. Determine the ratio of liabilities to stockholders' equity for each year.
c. Comment on the year-to-year changes for both ratios.Round your answers to two decimal places.