Please refer to the income statement for VGA Associates below. If VGA had a principal repayment of $8,000 due in 2021, what was its times-burden-covered ratio in 2021? VGA Associates Income statement for 2021 Sales $ 200,000 Cost of goods sold 150,000 Gross profit 50,000 Operating expenses 20,000 Operating income 30,000 Interest expense Pre-tax income Taxes Net income 5,000 25,000 5,000 $ 20,000