A firm provided its financial information in random order, as shown below.

Cash $ $200$

Net fixed assets $1,680$

Income tax $365$

Inventory $785$

Long$-$term debt $570$

Sales $5,430$

Costs $4,120$

Accounts payable $1,005$

Depreciation $165$

Interest expense $75$

Accounts receivable $600$

Dividends paid $500$

What is the cash coverage ratio?

Multiple Choice

$10\mathrm{.}40$ times

$19\mathrm{.}32$ times

$17\mathrm{.}47$ times

$14\mathrm{.}27$ times

$15\mathrm{.}27$ times