Refer to the following selected financial information from Shakley's Incorporated. Compute the company's times interest earned for Year 2. Year 2 Year 1 Net sales Cost of goods sold Interest expense Net income before tax Net income after tax Total assets Total liabilities Total equity $482,500 277,100 10,500 68,050 46,850 318,700 177,400 141,300 427,050 250,920 11,500 53,480 40,700 292,800 168,100 124,700 13.5 7.5 4.5 6.5 5.5