The accounts receivable turnover is used to analyze which: profitability, liquidity, risk or long-term solvency?

In the recent year martinez Corp. had net income of 146,000, interest expense of 29,500, and income tax expense of 39,700. What was Martinez Corp.`s times interest earned (rounded) for the year?

5.95, 6.29, 7.29 or was it 4.95?