her Corporation's income statement appears below: 21) Ryner Corporatin Income Statement $ Sales (all on account) Cost of goods sold Gross margin Operating expenses Net operating income Interest expense Net income before taxes Income taxes (35%) Net income 1,220,000 760,000 460,000 415,692 44,308 14,000 30,308 10,608 19,700 $ The company's times interest earned ratio is closest to: A) 4.87 B) 1.41 C) 3.16 D) 2.16