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The following financial statement information is available for Sheridan Corporation: 2017 2016 Net income $120000 $85000 Income tax expense 24000 37000 Interest expense 10000 11000

The following financial statement information is available for Sheridan Corporation:

2017 2016

Net income $120000 $85000

Income tax expense 24000 37000

Interest expense 10000 11000

Dividends paid to common stockholders 21000 25000

Dividends paid to preferred stockholders 15000 9000

The times interest earned for 2017 is :

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