Use the following information from separate companies a through d:

Net Income $($Loss$)$ Interest Expense Income Taxes

a$.$ $ $119,000$ $ $44,000$ $ $35,000$

b$.135,00016,00025,000$

c$.138,00012,00030,000$

d$.314,00014,00050,000$

Compute times interest earned. Which company indicates the strongest ability to pay interest expense as it comes due?