13. Recent financial statement data for Harmony Health Foods (HHF) Inc. is shown below. $ $ 125 Current liabilities 10% Bonds, long-term Total liabilities Shareholders' equity Capital stock Retained earnings Total shareholders' equity Total liabilities and equity 180 Income before interest and taxes 360 Interest expense 540 Income before tax Income tax 200 Net income 280 480 $ 1,020 HHF's times interest earned ratio is (Round your answer to two decimal places.) A. 3.47. B. 1.73. C. 2.47. D.10.0