20252024 Assets Current Assets: \begin{tabular}{lrrr} Cash and Cash Equivalents & $ & 2,307 & 1,871 \\ Accounts Receivable & 2,179 & 1,969 \\ Merchandise Inventory & 1,336 & 1,077 \\ Prepaid Expenses & 1,532 & 2,084 \\ \cline { 2 - 4 } Total Current Assets & 7,354 & 7,001 \\ \cline { 2 - 4 } & & 18,980 & 15,158 \\ \cline { 2 - 4 } & 26,334 & 22,159 \\ \cline { 2 - 4 } & & \end{tabular} Liabilities Current Liabilities Long-term Liabilities Total Liabilities Stockholders' Equity Common Stock, no par Retained Earnings Total Stockholders' Equity Total Liabilities and Stockholders' Equity \begin{tabular}{rrr} 7,547 & 4,051 \\ 6,700 & 5,900 \\ \cline { 2 - 3 } & 14,247 & 9,951 \\ \hline & 26,334 & $22,159 \\ \hline \hline \end{tabular} Trust Corporation Income Statement Year Ended December 31, 2025 Net Sales Revenue \$ 29,036 Cost of Goods Sold Gross Profit 20,5878,449 Operating Expenses Operating Income Interest Expense Income Before Income Taxes 13,7166,871 Income Tax Expense 13,521195 Net Income \begin{tabular}{rr} 2,769 \\ \hline$10,752 \\ \hline \hline \end{tabular} Trust Corporation reported the following financial statements: (Click the icon to view the financial statements.) Which measure expresses Trust's times-interest-earned ratio? (amounts rounded) A. 51.2% B. 70 times C. 55 times D. 37.9%