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A firm has the following accounts; sales =$1,190,000, cost of goods sold = $876,000, depreciation expense =$130,000, addition to retained earnings = $43,000. The firm's

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A firm has the following accounts; sales =$1,190,000, cost of goods sold = $876,000, depreciation expense =$130,000, addition to retained earnings = $43,000. The firm's dividends per share =$1.05, tax rate =21%, and number of shares outstanding =19,000. What is the firm's times interest earned ratio

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