The Following Information Is Taken from the Financial Statements of Burton

Multiple Choice

The following information is taken from the financial statements of Burton Industries: $\begin{array}{lr}\text { Total Assets } & \$ 360,000 \\\text { Total Liabilities } & 162,000 \\\text { Total Stockholder's' Equity } & 198,000 \\\text { Net Income } & 126,000 \\\text { Income Tax Expense } & 37,800 \\\text { Interest Expense } & 9,000\end{array}$ The company's times interest earned ratio is:

A) 19.2.
B) 4.7.
C) 15.0.
D) 18.2.