Arch Coal, Inc. is a major coal mining company in the United States. Condensed income statement information for three recent years follows (in millions): Year3 Year 2 Year 1 2 Revenues 3 1 Costs and expenses 4Loss from operations 2,93700 3,087.00 $(150.00) 383.00 $(533.00) 3,014.00 3,677.00 (663.00) 75.00 3,768.00 525.00 $75700) 312.00 (1,069.00) Interest expense (net) 6 Loss before income taxes (1,03800) $ a. Compute the times interest eamed ratio for the three years. (Round to one decimal place.) b. How would you interpret a negative ratio? c. Is the trend improving or deteriorating