As the chief financial officer of Adirondack Designs, you have the following information:

Next year$$s expected net income after tax but before new financing $ $40$ million

Sinking$-$fund payments due next year on the existing debt $ $15$ million

Interest due next year on the existing debt $ $10$ million

Common stock price, per share $ $28\mathrm{.}0$

Common shares outstanding $20$ million

Company tax rate $40\%$

A$.$ Calculate Adirondack$$s times$-$interest$-$earned ratio for next year assuming the firm raises $$50$ million of new debt at an interest rate of $3$ percent.

B$.$ Calculate Adirondack$$s times$-$burden$-$covered ratio for next year assuming annual sinking$-$fund payments on the new debt will equal $$4\mathrm{.}5$ million.

C$.$ Calculate next year$$s earnings per share assuming Adirondack raises the $$50$ million of new debt.

D$.$ Calculate next year$$s times$-$interest$-$earned ratio, times$-$burden$-$covered ratio, and earnings per share if Adirondack sells $1\mathrm{.}5$ million new shares at $$25$ a share instead of raising new debt.

Note: Do not round intermediate calculations. Round "Earnings per share" answers to $2$ decimal places and other answers to $1$ decimal place.