Use the following information from separate companies a through f:

	Net Income (Loss)			Interest Expense			Income Taxes
a.	$	196,000		$	84,280		$	49,000
b.		190,600			34,308			68,616
c.		199,100			13,937			95,568
d.		166,600			34,986			69,972
e.		127,400			25,480			48,412
f.		(54,880	)		60,917			0

1. Compute times interest earned.

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