I don't understand these questions on my accounting study guide? Can you help with the correct one and provide a quick EXPLANATION? Thank you!!

The times interest earned ratio is calculated as which of the below:

Interest expense/(Net income + interest expense + tax expense).

Net income/Interest expense.

(Net income + interest expense + tax expense)/Interest expense.

Interest expense/Net income.

And....

Journal entries to record cash dividends are made on the what:

Declaration date and payment date.

Declaration date and record date.

Declaration date, record date, and payment date.

Record date and payment date.