For the most recent year, Seether, Inc., had sales of $456,000, cost of goods sold of $208,000, depreciation expense of $60,000, and additions to retained earnings of $72,000. The firm currently has 20,000 shares of common stock outstanding, and the previous year's dividends per share were $1.50. The tax rate was 35%. What was times interest earned ratio? 2.75 3.85 4.95 6.05