13. Recent financial statement data for Wholefood Inc. is shown below. Current liabilities 10% Bonds, long-term S 183 Income before interest and taxes S 131 390 Interest expense 39 Total liabilities 92 573 Income before tax Shareholders' equity 26 Income tax S 66 Capital stock Retained earnings Total shareholders' equity 216 Net income 295 511 Total liabilities and equity 1.084 Wholefood's times interest earned ratio is (Round your answer to two decimal places.): A. 3.36 B.10.00 C. 1.69 D. 2.36 14. On October 28, 2018, Steven Company committed to a plan to sell a division that qualified as a component of the entity according to GAAP regarding discontinued operations and was properly classified as held for sale on December 31,2018, the end of the company's fiscal year. The division's loss from operations for 2018 was $3,000,000. The division's book value and fair value less cost to sell on December 31 were $3,000,000 and $2,500,000, respectively. What before-tax amount(s) should Steven report as loss on discontinued operations in its 2018 income statement? A. $3,500,000 loss. B. $2,000,000 loss. C. No loss would be reported. D.$500000 impairment loss included in continuing operations and a $2,000,000 loss from discontinued operations. 71Page