The following amounts were taken from the financial statements of R.Dodd Company: Current liabilities Long-term liabilities Interest expense Income tax expense Net income Net cash provided by operating activity 2022 2021 $1280000 $1220000 1800000 1600000 100000 50000 50000 30000 300000 170000 325000 270000 The times interest earned for 2022 is 4.0 times. 3.5 times. 4.5 times. 3.0 times