17-28 For Andrew's Electronic Instruments, calculate the (A interest coverage and net profit ratio. Is Andrew's business healthy? Income Statement for Andrew's Electronics for End of Year 2010 ($1000s) $395 - 15 380 50 25 75 455 Revenues Operating revenues Sales (minus) Returns Total operating revenues Nonoperating revenues Interest receipts Stock revenues Total nonoperating revenues Total revenues, R Expenses Operating expenses Cost of goods and services sold Labor Materials Indirect cost Selling and promotion Depreciation General and administrative Lease payments Total operating expenses Nonoperating expenses Interest payments Total nonoperating expenses Total expenses, E Net income before taxes, R-E Incomes taxes Net profit (loss) for the year 2010 200 34 68 20 30 10 10 372 22 22 394 61 30 31