Following Are Selected Data from Westmoreland Company's Financial Statements ​
-Refer to the Westmoreland Company Data

Multiple Choice

Following are selected data from Westmoreland Company's financial statements. $$\begin{array} { l r r } & \underline { \mathbf { 2 0 1 7 } } & \underline { \mathbf { 2 0 1 6 } } \\\text { Current liabilities } & \$ 230,000 & \$ 160,000 \\\text { Long-term debt } & 120,000 & 320,000 \\\text { Stockholders' equity } & 420,000 & 540,000 \\\text { Cash payments for additions to plant and equipment } & 45,000 & 32,000 \\\text { Net cash flow from operating activities } & 80,000 & 51,000 \\\text { Interest and principal payments } & 12,000 & 8,000 \\\text { Net operating cash flows before interest and taxes } & 68,000 & 43,000 \\\text { Net income } & 90,000 & 72,000 \\\text { Interest expense } & 8,500 & 11,500 \\\text { Income taxes } & 16,000 & 14,500 \\\text { Dividends paid } & 15,000 & 30,000\\\end{array}$$ ​
-Refer to the Westmoreland Company data. ?
Westmoreland's debt-to-equity ratio for 2017 is:

A) an indicator that Westmoreland Company's ability to meet current interest payments to creditors is increasing.
B) increasing slightly from 2016 to 2017.
C) an indicator that for every $1 of capital that stockholders provided, creditors provided $0.83.
D) an indicator that Westmoreland Company has relied on stockholders for funds more in 2016 than in 2017.