Debt Management Ratios Glow Corporation provides annual and quarterly financial data to the public. For the years of 2018 and 2019, Glow's financial data included the following account balances 2019 2018 Total abilities $1.390.000 $988,000 Common stock ($25 par) 270,000 235,000 Paid-in capital in excess of par-common stock 155,000 140,000 Retained earnings 167,000 152.000 Stequired: Determine whether the debt to equity ratio is increasing or decreasing B Determine whether Glow should be concerned.