Comparative financial statements for Weller Corporation, a merchandising company, for the year ending December $31$ appear below. The company did not issue any new common stock during the year. A total of $600,000$ shares of common stock were outstanding. The interest rate on the bond payable was $10\%,$ the income tax rate was $40\%,$ and the dividend per share of common stock was $$0\mathrm{.}75$ last year and $$0\mathrm{.}40$ this year. The market value of the company's common stock at the end of this year was $$25.$ All of the company's sales are on account.

$\backslash$table$[[\backslash$table$[[$Weller Corporation$],[$Comparative Balance Sheet$],[($dollars in thousands$)]],$This Year,Last Year$],[$Assets$],[$Current assets:$],[$Cash$,$$$1,200,$$$1,390],[$Accounts receivable, net,$9,100,8,200],[$Inventory$,13,100,12,300],[$Prepaid expenses,$740,680],[$Total current assets,$24,140,22,570],[$Property and equipment:$],[$Land$,9,400,9,400],[$Buildings and equipment, net,$41,942,37,526],[$Total property and equipment,$51,342,,46,926],[$Total assets,$$75,482,$$$69,496],[\backslash$table$[[$Liabilities and Stockholders' Equity$],[$Current liabilities:$]]],[$Accounts payable,$$20,400,$$$18,200],[$Accrued liabilities,$1,100,840],[$Notes payable, short term,$0,260],[$Total current liabilities,$21,500,19,300],[$Long$-$term liabilities:$],[$Bonds payable,$9,900,9,900],[$Total liabilities,$31,400,29,200],[$Stockholders$\text{'}$ equity:$],[$Common stock,$2,000,2,000],[$Additional paid$-$in capital,$4,000,4,000],[$Total paid$-$in capital,$6,000,6,000],[$Retained earnings,$38,082,34,296],[$Total stockholders' equity,$44,082,40,296],[$Total liabilities and stockholders' equity,$$75,482,$$$69,496]]$

$\backslash$table$[[\backslash$table$[[$Weller Corporation$],[$Comparative Income Statement and Reconciliation$],[($dollars in thousands$)]]],[,$This Year,Last Year$],[$Sales$,$$$68,000,$$$65,000],[$Cost of goods sold,$42,000,40,000],[$Gross margin,$26,000,25,000],[$Selling and administrative expenses:,,$],[$Selling expenses,$11,100,10,500],[$Administrative expenses,$7,200,7,000],[$Total selling and administrative expenses,$18,300,17,500],[$Net operating income,$7,700,7,500],[$Interest expense,$990,990],[$Net income before taxes,$6,710,6,510,],[$Income taxes,$2,684,,2,604],[$Net income,$4,026,3,906],[$Dividends to common stockholders,$240,450],[$Net income added to retained earnings,$3,786,3,456],[$Beginning retained earnings,$34,296,30,840],[$Ending retained earnings,$$38,082,$$$34,296]]$

Required:

Compute the following financial ratios for this year:

Times interest earned ratio.

Debt$-$to$-$equity ratio.

Equity multiplier.

$($For all requirements, round your answers to $2$ decimal places.$)$

$\begin{array}{cc}1.\text{T}\text{i}\text{m}\text{e}\text{s}\text{i}\text{n}\text{t}\text{e}\text{r}\text{e}\text{s}\text{t}\text{e}\text{a}\text{r}\text{n}\text{e}\text{d}\text{r}\text{a}\text{t}\text{i}\text{o}& ?\\ 2.\text{D}\text{e}\text{b}\text{t}-to-\text{e}\text{q}\text{u}\text{i}\text{t}\text{y}\text{r}\text{a}\text{t}\text{i}\text{o}& ?\end{array}$

Equity multiplier