Times interest earned Iacouva Company reported the following on the company's income statement for two recent years: Current Year Prior Year Interest expense Income before income tax a. Determine the times interest earned ratio for the current year and the prior year. Round to one decimal place Current year Prior year b. Although the company has adequnte earnings to pay interest, the decreasein this ratio may cause concern among debtholders. $575,000 $575,000 7,590,000 8,567,500