The Wendell Corporation reported the following income statement and balance sheet amounts and additional information for the end of the current year. Inventory and prepaid expenses account for $30 , 000 of the current year's current assets. Average inventory for the current year is $36 , 250 . Average net accounts receivable for the current year is $45 , 000 . There are 35,000 shares of common stock outstanding. Total dividends paid during the current year were \$17,000. The market price per share of common stock is $20 . Inventory and prepaid expenses account for $30 , 000 of the current year's current assets. Average inventory for the current year is $36 , 250 . Average net accounts receivable for the current year is $45 , 000 . There are 35,000 shares of common stock outstanding. Total dividends paid during the current year were $17 , 000 . The market price per share of common stock is $20 . What is the times - interest-eamed ratio for the current year? A. I times B. 1.9 tirnes C. 0.23 times D. 4.39 times