$348,876 of inventory, and $1,456,987 of plant and equipment. Its liabilities consist of $187,694 of accounts payable, $56,895 of accruals, and $622,156 of long-term debt. The company's annual sales are $3,678,775, its earnings before interest and taxes are $551,816, its earnings before taxes are $489,601, and its net income is $293,760. What is the company's times interest earned? 1) 11.7 O 2 7.2 3) 8.9 4) 12.8 0 5 5) 9.7