Simon Company$$s year$-$end balance sheets follow.

At December $31$ Current Year $1$ Year Ago $2$ Years Ago

Assets

Cash $ $30,077$ $ $35,516$ $ $36,264$

Accounts receivable, net $91,62162,78248,840$

Merchandise inventory $109,60482,13252,540$

Prepaid expenses $9,6869,5114,070$

Plant assets, net $279,202258,499228,286$

Total assets $ $520,190$ $ $448,440$ $ $370,000$

Liabilities and Equity

Accounts payable $ $130,823$ $ $75,028$ $ $49,328$

Long$-$term notes payable $99,752101,07880,952$

Common stock, $$10$ par value $162,500162,500162,500$

Retained earnings $127,115109,83477,220$

Total liabilities and equity $ $520,190$ $ $448,440$ $ $370,000$

The company$$s income statements for the current year and one year ago, follow.

For Year Ended December $31$ Current Year $1$ Year Ago

Sales $ $676,247$ $ $533,644$

Cost of goods sold $ $412,511$ $ $346,869$

Other operating expenses $209,637135,012$

Interest expense $11,49612,274$

Income tax expense $8,7918,005$

Total costs and expenses $642,435502,160$

Net income $ $33,812$ $ $31,484$

Earnings per share $ $2\mathrm{.}08$ $ $1\mathrm{.}94$

$(3-$a$)$ Compute times interest earned for the current year and one year ago.