Husain, Inc.s income statement and other financial information for the current year is presented below.

Hussain, Inc.
Income Statement
For the year ended December 31
Sales revenue	$	254,131
Cost of goods sold		83,360
Gross profit		170,771
Selling, general and administrative expenses		16,135
Operating income		154,636
Interest expense		5,697
Income before taxes		148,939
Income tax expense		5,314
Net income	$	143,625

Balance sheet information:
Current assets	$	259,500
Noncurrent assets		519,000
Current liabilities		69,000
Long-term debt		138,000

Required:

1. Perform vertical analysis of the income statement.

2. Calculate the debt-to-assets ratio.

3. Calculate the times interest earned ratio.