Rio Imports Information from the Financial Statements Are Provided Below

Rio Imports Information from the financial statements are provided below:
$\begin{array}{lll} & \underline { 2015 } & \underline { 2014 }\\\text { Current Liabilities } &\$ 460,000 & \$ 320,000 \\\text { Long-Term Liabilities } &240,000 & 640,000 \\\text { Stockholders' Equity } &840,000 & 1,080,000 \\\text { Net Cash Flows from Operating Activities } &160,000 & 102,000 \\\text { Interest and Principal Payments } &24,000 & 16,000 \\\text { Net Sales } &950,000 & 900,000 \\\text { Net Income } &180,000 & 144,000 \\\text { Interest Expense} &17,000 & 23,000 \\\text { Income Taxes } &32,000 & 29,000 \\\text { Dividends Paid to Common Stockholders } &30,000 & 60,000\end{array}$
-Refer to Rio Imports.The times interest earned ratio for 2015

A) increased,which indicates that the company's creditors will be pleased.
B) decreased,which indicates that the company has less cash to pay interest on its debt.
C) indicates a decline in the company's ability to pay its liabilities when they come due.
D) indicates that the company cannot meet its current year interest payments out of current year earnings.