The Fortune Company reported the following income for Year 2: Sales Cost of goods sold Gross margin Selling and administrative expense Operating income Interest expense Income before taxes Income tax expense Net income $134,000 82,000 $52,000 19,000 $33,000 5,400 $27,600 8,280 $19,320 What is the company's number of times interest is earned ratio? Multiple Choice 5.1 times 3.6 times Multiple Choice O 5.1 times 3.6 times 6.1 times None of these answers are correct