Use the following information from separate companies a through d:

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

a$.$ $ $149,000$ $ $86,420$ $ $37,250$

b$.143,60045,95251,696$

c$.126,65030,39653,193$

d$.152,1006,08473,008$

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