Use the following information from separate companies a through d:

	Net Income (Loss)			Interest Expense			Income Taxes
a.	$	102,000		$	37,740		$	25,500
b.		96,600			34,776			34,776
c.		86,700			34,680			36,414
d.		105,100			7,357			50,448

1a. Compute times interest earned.

Company	numerator	/	denominator	=	ratio
		/		=	n/a
a	$	/	$	=	n/a
b	$	/	$	=	n/a
c	$	/	$	=	n/a
d	$	/	$	=	n/a

Options for the row under numerator and denominator: accounts receivable, cost of goods sold, currents assets, current liabilities, income before interest and taxes, interest expense, net income, net sales.

1b. Which company indicates the strongest ability to pay interest expense as it comes due?

Company A, b, c, or d?