Recent financial statement data for Garcia Distillery follows:. $ 125 Current liabilities Income before interest and $ 180 taxes 10% Bonds, long-term 360 Interest expense Total liabilities 540 Income before tax Shareholders' equity Income tax Capital stock 200 Net income Retained earnings 280 Total shareholders' equity 480 Total liabilities and equity $ 1,020 36 89 27 $ 62 Garcia's times interest earned ratio is (Round your answer to two decimal places.): 10.0. 2.47 0 3.47