Balance sheet and income statement data indicate the following: Company A Company B Bonds payable,896, 24-year bonds Income before income tax for year Income tax for year Interest payable Interest receivable $1,200,000 495,000 75,000 50,000 21,000 $900,000 130,000 12,000 0 28,000 a. For each company, what is the times interest earned ratio? (Round to one decimal place.) Company A Company B b. Which company gives potential creditors more protection? Company A