18) Sheehan, Inc. provides the following income statement for 2017 Net Sales Cost of Goods Sold Gross Profit Operating Expenses: $240,000 110,000 $130,000 45,000 57.000 elling Expenses dministrative Expenses otal Operating Expenses Operating Income Other Revenues and (Expenses) Loss on Sale of Capital Assets Interest Expense Total Other Revenues and (Expenses) Income Before Income Taxes Income Tax Expense Net Income (27,000 1,000 28,000 $45,000 Calculate the times-interest-earned ratio. (Round your answer to two decimal places.) A) 73.00 times B) 45.00 times C) 39.70 times D) 46.00 times