Broch Corporation's income statement appears below:

Income Statement
Sales (all on account)	$1,220,000
Cost of goods sold	760,000
Gross margin	460,000
Operating expenses	415,692
Net operating income	44,308
Interest expense	14,000
Net income before taxes	30,308
Income taxes (35%)	10,608
Net income	$19,700

The company's times interest earned is closest to:

4.87

1.41

3.16

2.16