A firm has net income before interest and taxes of $$175,000$ and interest expense of $$24,900.$

a$.$ What is the times$-$interest$-$earned ratio?

Note: Round your answer to $2$ decimal places.

Times$-$interest earned

times

b$.$ If the firm's lease payments are $$40,200,$ what is the fixed charge coverage?

Note: Round your answer to $2$ decimal places.

Fixed charge coverage

times