Shown here are condensed income statements for two different companies (both are organized as LLCs and pay no income taxes).

Miller Company
Sales	$	1,300,000
Variable expenses (80%)		1,040,000
Income before interest		260,000
Interest expense (fixed)		68,000
Net income	$	192,000

Weaver Company
Sales	$	1,300,000
Variable expenses (60%)		780,000
Income before interest		520,000
Interest expense (fixed)		328,000
Net income	$	192,000

1.	Compute times interest earned for Miller Company.
	Numerator: / Denominator = Times interest earned for Miller Company