Gibson Company's income statement information follows: Net sales Income before interest and taxes Net Income after taxes Interest expense Stockholders' equity, December 31 (Year 1: $190,000) Comon stock, December 31 Year 3 $417,000 118,000 55,160 9,200 301,000 192,500 Year 2 $252,000 78,000 63,800 7,900 229,000 172,500 The average number of shares outstanding was 2700 for Year 3 and 6,900 for Year 2. Required Compute the following ratios for Gibson for Year 3 and Year 2. a. Number of times interest was earned. (Round your answers to 2 decimal places.) b. Earnings per share based on the average number of shares outstanding (Round your answers to 2 decimal places.) c. Price-earnings ratio (market prices: Year 3. $66 per share: Year 2.573 per share).(Round your intermediate and final answers to 2 decimal places.) d. Return on average equity. (Round your percentage answers to 2 decimal places. (le, 0.2345 should be entered as 23.45).) e. Net margin. (Round your percentage answers to 2 decimal places. (l.e., 0.2345 should be entered as 23.45).) Year 3 times Year 2 times a Times interest earned b. Earnings per share c Price earnings ratio d. Return on average equity e. Net margin times times % % %