Ayayai Corp.'s income statement for the year ended December 31, 2023, had the following condensed information: There were no purchases or sales of trading (FV-NI) investments during 2023. Ayayai's statement of financial position included the following comparative data at December 31: \begin{tabular}{lrr} & 2023 & \multicolumn{1}{c}{2022} \\ \hline FV-NI investments & $22,000 & $26,100 \\ Accounts receivable & 35,000 & 54,100 \\ Accounts payable & 44,200 & 31,100 \\ Income tax payable & 7,600 & 8,600 \end{tabular} Prepare the operating activities section of the statement of cash flows using the direct method. (Show amounts that decrease cas flow with either a negative sign e.g. 15,000 or in parenthesis e.g. (15,000).) Assume that Ayayai's current cash debt coverage ratio in 2022 was 4.5. Calculate the company's current cash debt coverage ratio in 2023. (Round answer to 1 decimal places, e.g. 7.5.) Cash debt coverage ratio times