Atlantic Corporation reported the following financial statements: |(Click the icon to view the financial statements.) Which measure expresses Atlantic's times-interest-earned ratio? (amounts rounded) ( O A. 50.2% B. 21 times C. 25.4% D. 29 times Atlantic Corporation Comparative Balance Sheet December 31, 2017 and 2016 2017 2016 Assets Current Assets: Cash and Cash Equivalents 2,393 $ 1,968 Accounts Receivable 1,899 1,658 Merchandise Inventory 1,334 1,701 1,082 2,016 Prepaid Expenses Total Current Assets 7,327 17,231 6,724 16,310 Other Assets $ 24,558 $ 23,034 Total Assets Liabilities Current Liabilities $ 7,034 $ 4,960 8,244 2,709 Long-term Liabilities Total Liabilities 11,994 10,953 Stockholders' Equity Stockholders' Equity Common Stock, no par 5,864 6,700 6,481 5,600 Retained Earnings Total Stockholders' Equity 12,564 12,081 $ Total Liabilities and Stockholders' Equity 24,558 $ 23,034 Atlantic Corporation Income Statement Year Ended December 31, 2017 Net Sales $ 23,127 8,456 Cost of Goods Sold Gross Profit 14,671 6,537 Operating Expenses Operating Income Interest Expense 8,134 277 Income Before Income Taxes 7,857 2,012 Income Tax Expense $ 5,845 Net Income