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 500,000 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 $0.75 last year and $0.40 this year. The market value of the company's common stock at the end of this year was $27. All of the company's sales are on account.

Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year Assets Current assets: Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Property and equipment: Land Buildings and equipment, net Total property and equipment Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Accrued liabilities Notes payable, short term Total current liabilities \begin{tabular}{rr} $1,140 & $1,220 \\ 10,500 & 7,000 \\ 13,700 & 12,100 \\ 750 & 590 \\ \hline 26,090 & 20,910 \\ \hline 11,000 & 11,000 \\ 47,566 & 40,798 \\ \hline 58,566 & 51,798 \\ \hline$84,656 & $72,708 \\ \hline \end{tabular} Long-term liabilities : Bonds payable Total liabilities Stockholders' equity: Common stock Additional paid-in capital Total paid-in capital Retained earnings Total stockholders' equity Total liabilities and stockholders' equity \begin{tabular}{rr} $19,600 & $18,400 \\ 970 & 750 \\ 0 & 120 \\ \hline 20,570 & 19,270 \end{tabular} \begin{tabular}{rr} 8,200 & 8,200 \\ \hline 28,770 & 27,470 \\ \hline \end{tabular} \begin{tabular}{rr} 2,000 & 2,000 \\ 4,000 & 4,000 \\ \hline 6,000 & 6,000 \\ 49,886 & 39,238 \\ \hline 55,886 & 45,238 \\ \hline$84,656 & $72,708 \\ \hline \end{tabular} Required: Compute the following financial ratios for this year: 1. Times interest earned ratio. 2. Debt-to-equity ratio. 3. Equity multiplier. (For all requirements, round your answers to 2 decimal places.)