A company's net income after tax was $400,000 for its most recent year. The company's income statement included Income Tax Expense of $140,000 and Interest Expense of $60,000. At the beginning of the year the company's stockholders' equity was $1,900,000 and at the end of the year it was $2,100,000.

14.What is the times interest earned for the company?

6.7

9.0

10.0

15.What is the after-tax return on stockholder's equity for the year?

20%

25%

30%