The following data were taken from recent annual reports of Southwest Airlines, which operates a low-fare airline service to more than 50 cities in the United States: Current Year Preceding Year 147,000,000 $194,000,000 Interest expense Income before income tax 685,000,000 323,000,000 a. Determine the number of times interest charges are earned for the current and preceding years. Round to one decimal place Current year Preceding year b. Although Southwest Airlines had enough earnings to pay interest in the preceding year, the Improvement in this ratio will be welcomed by the Incorrect sdebtholders