Use the following information from separate companies a through d:

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

a$.$ $ $164,000$ $ $78,720$ $ $41,000$

b$.158,60049,16657,096$

c$.139,40047,39658,548$

d$.167,10011,69780,208$

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