The Lancaster Corporation's income statement is given below. LANCASTER CORPORATION Sales Cost of goods sold Gross profit Fixed charges (other than interest) Income before interest and taxes Interest Income before taxes Taxes (35%) Income after taxes $ 231,000 116,000 $ 115,000 29,700 $ 85,300 15,900 $ 69,400 24,290 $ 45,110 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