The following table shows the relevant financial information of a company in 107 years, assuming that the company must pay a fixed amount every year In addition to the interest expense, there is a special dividend. What is the fixed expense coverage? (assuming that Income tax rate: 25%)

(2) The following table shows the relevant financial information of a company for 107 years. Assuming that the company must pay dividends with special shares in addition to interest expenses every year, what is the fixed expense coverage? (Assuming income tax rate of 25%) Sales revenue Cost of goods sold Pre-tax earnings The $10000000 The $7200000) The $800000) The $400000) The $150000 Interest charges Income tax expense Common stock dividend The $100000) Special share dividend The $40000)