se the following information from separate companies a through f:

	Net Income (Loss)			Interest Expense			Income Taxes
a.	$	168,000		$	72,240		$	42,000
b.		162,600			66,666			58,536
c.		171,100			10,266			82,128
d.		142,800			55,692			59,976
e.		109,200			32,760			41,496
f.		(47,040	)		57,389			0

Compute times interest earned.

Which company indicates the strongest ability to pay interest expense as it comes due?