In 2013 Shum Corporation reported income from operations $180,000, interest expense $50,000, and income tax expense $40,000.

In 2013 Shum Corporation reported income from operations $180,000, interest expense $50,000, and income tax expense $40,000. Shum’s times interest earned ratio was:
a. 5.4 times.
b. 4.6 times.
c. 4.4 times.
d. 3.6 times.

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