Presented below is selected financial information for Foster Enterprises. Total assets Total liabilities Interest expense Income tax expense Net income Cash provided by operating activities Net capital expenditures Dividends paid on common shares Number of common shares outstanding 2020 $3,795 2,200 18 175 410 900 420 130 1,000 2019 $3,700 1,975 15 150 395 600 310 120 900 Required: Calculate Foster's times interest earned for 2020 and 2019. Show your calculations. 2020 2019 Discuss Foster's ability to make interest payments in 2020 as compared to 2019