Ob 6 Example Exercise 14.9 Berry Company reported the following on the company's income statement in two recent years: Show Me How FAI Current Year $ 320,000 3,200,000 Interest expense Income before income tax expense Prior Year $ 300,000 3,600,000 a. Determine the times interest earned ratio for the current year and the prior year. Round to one decimal place. bits the number of times interest charges are earned improving or declining