Fixed Charge Coverage	EBITDA + Lease and Rental Payments
	Interest + Lease and Rental Expense + CMLTD

			12/31/18	12/31/19	12/31/20
Net Sales			1,154,560	1,263,450	1,312,500
Cost of Goods Sold			584,620	626,230	642,450
Gross Profit			569,940	637,220	670,050
Selling, Gen, & Admin Expenses			170,500	178,560	182,400
Officers' compensation			220,000	225,000	230,000
Rent expense			5,500	5,500	5,700
Bad debt expense			1,520	2,352	2,013
Depreciation			58,000	62,340	64,520
Total operating expenses			455,520	473,752	484,633
Operating Income (EBIT)			114,420	163,468	185,417
Other Income			0	0	0
Interest Income			2,200	2,000	1,500
Rental income			0	0	0
Interest Expense			42,510	48,560	46,235
Net profit before taxes			74,110	116,908	140,682
Income Tax			22,233	35,072	42,205
Net Income after Tax			51,877	81,836	98,477
Dividends			25,000	25,000	25,000

what is the fixed charged