During 2014, Patty's Pizza Reported Net Income of $4,212 Million

Multiple Choice

During 2014, Patty's Pizza reported net income of $4,212 million, interest expense of $167 million and income tax expense of $1,372 million. During 2013, they reported net income of $3,568 million, interest expense of $163 million and income tax expense of $1,424 million. The times interest earned ratios for 2014 and 2013, respectively, are closest to:

A) 32.2 and 29.4 times.
B) 28.4 and 23.8 times.
C) 34.4 and 31.6 times.
D) 34.1 and 26.6 times.