2018 2017 2019 2018 $ 52,506 $ 39,704 Revenue $1,500,000 $ 667,833 109,781 106,849 Cost of goods sold 1,200,000 514,231 2019 2017 Cash $ 125,000 $ 650,000 Accounts receivable 275,000 487,600 Inventories 325,000 $ 162,500 Total current assets $ 725,000 81,250 Net fixed assets 420,000 $ 81,250 Total assets $ 1,145,000 19,345 131,854 116,071 Gross profit $ 300,000 $ 153,602 $ 294,141 $ 262,624 Other operating expense 100,000 68,787 200.550 201,662 EBIT $ 200,000 $ 84,815 $ 494,691 $ 464,286 Interest expense 72,000 22,923 Pretax income $ 128,000 $ 61,892 $ 64,280 $ 55,290 Tax expense 51,200 21,848 69,212 61,432 Net income $ 76,800 $ 40,044 $ 61,905 Accounts payable $ 150,000 22,286 Notes payable 225,000 $ 39,619 Accrued liabilities 100,000 Total current liabilities $ 475,000 Long-term debt 400,000 Common stock 100,000 Retained earnings 170,000 Total liabilities & stk eq $ 1,145,000 44,775 $ 178,267 123,224 100,000 93.200 $ 494,691 36,859 $ 153,581 121,276 100,000 89,429 $ 464,286 What is the firm's interest coverage ratio for 2019