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The present value of $38,000 to be received in two years, at 12% compounded annually, is (rounded to nearest dollar) Use the present value table In Exhibit 8. 0a. $33,191 Ob. $30,293 06. $33,320 Od. $31,405 Franklln Corporation lmu \"5.000. 10%. Muir bend: on llnulnr llbr $99,300. lnllml I! paid umlwnwllr on m l and M l. i! Fro-Min uses the weight-lino method 01' amortization 0!' 00nd Dmhll'l. the amount mm-am w humanized on Juh' II:- o a. $4.230 g 0. 33,000 on. \".600 05.91320 When the corporation issuing the bonds has the right to redeem the bonds prior to maturity, the bonds are 0a. debenture bonds Ob. convertible bonds Oc. callable bonds ()0. unsecured bonds Balance sheet and income statement data indicate the following: Bonds payable, 7% (due in 15 years) $1,321,825 Preferred 3% stock, $100 par (no change during the year) $200,000 Common stock, $50 per (no change during the year) $1,000,000 Income before Income tax for year $306,009 Income tax for year $91,803 Common dividends paid $60,000 Preferred dluldends paid $16,000 Based on the data presented above, what is the times interest earned ratio (round to two decimal places)? Ga. 4.31 Ob. 2.32 DC. 3.31 Od. 1.32