The Lancaster Corporation's income statement is given below. LANCASTER CORPORATION Sales $ 265,000 137,000 Cost of goods sold Gross profit $ 128,000 25,100 Fixed charges (other than interest) Income before interest and taxes $ 102,900 19,100 Interest Income before taxes $ 83,800 Taxes (35%) 29,330 Income after taxes $ 54,470 a. What is the times-interest-earned ratio? (Round your answer to 2 decimal places.) Times interest earned times b. What would be the fixed-charge-coverage ratio? (Round your answer to 2 decimal places.) Fixed charge coverage times