Refer to the following selected financial information from Gomez Electronics. Compute the companys times interest earned for Year 2.

	Year 2	Year 1
Net sales	$ 481,000	$ 426,750
Cost of goods sold	276,800	250,620
Interest expense	10,200	11,200
Net income before tax	67,750	53,180
Net income after tax	46,550	40,400
Total assets	318,100	291,000
Total liabilities	178,900	167,800
Total equity	139,200	123,200