As of or for the Year ended December 31 Current Year Prior Year Cash $ 13,300 $ 12,600 Accounts receivable 20,300 24,600 Inventory 34,600 31,500 Property and equipment 125,000 122,000 Current liabilities 36,200 38,700 Long-term liabilities 66,000 63,000 Stockholders' equity 91,000 89,000 Net sales revenues 379,000 328,000 Cost of goods sold 239,500 236,000 Operating expenses 93,000 88,000 Interest expense 8,250 10,500 Income tax expense 10,300 10,600 What is the times interest earned ratio for the current year