Windsor, Inc. had net income of $1618000 and paid dividends to common stockholders of $323600 in 2022. The weighted average number of shares outstanding in 2022 was 970800 shares. Windsor, Inc.'s common stock is selling for $50 per share on the NASDAQ. Windsor, Inc.'s payout ratio for 2022 is

Whispering Winds Corp. reported the following on its income statement:

Income before income taxes	$248000
Income tax expense	110000
Net income	$138000

An analysis of the income statement revealed that interest expense was $62000. Whispering Winds Corp.'s times interest earned was