The Fortune Company reported the following income for Year 2: Sales $148,000 Cost of goods sold 89,000 Gross margin $59,000 Selling and administrative expense 33,000 Operating income $26,000 Interest expense 6,800 Income before taxes $19,200 Income tax expense 5,760 Net income $13,440 What is the company's number of times interest is earned ratio? Multiple Choice 2.0 times 2.8 times 3.8 times None of these answers are correct.