Markus Company's common stock sold for $2.75 per share at the end of this year. The company paid a common stock dividend of $0.55 per share this year. It also provided the following data excerpts from this year's financial statements: Ending Balance Beginning Balance Cash $35,000 $30,000 Accounts receivable $60,000 $50,000 Inventory $55,000 $60,000 Current assets. $150,000 $140,000 Total assets. $450,000 $460,000 Current liabilities $60,000 $40,000 Total liabilities. $130,000 $120,000 Common stock, $1 par value........... $120,000 $120,000 Total stockholders' equity.. $320,000 $340,000 Total liabilities and stockholders' equity...|| $450,000 $460,000 This Year Sales (all on account).. $700,000 Cost of goods sold... $400,000 Gross margin. $300,000 Net operating income..... $140,000 Interest expense......... $8,000 Net income $92,400 13. What is the times interest earned ratio? 14. What is the debt-to-equity ratio at the end of this year? 15. What is the equity multiplier