Loomis, Inc. reported the following on the company's income statement in two recent years: A table shows the times interest earned with three main columns. There is no heading on the first column. The second and third column headers are Current year, prior year. Data shown for these respective columns by the line are as follows: Interest expense, $13,500,000, $16,000,000; Income before income tax expense, 310,500,000, 432,000,000. Determine the times interest earned ratio for the current year and the prior year. Round to one decimal place. Pencil Is this ratio improving or declining