The hummel corporation reported the following income statement and balance sheet amounts and additional information for the end of the current year. inventory and prepaid expenses account for $28,000 of the current year's current assets. average inventory for the current year is $12,000. average net accounts receivable for the current year is $32,000. there are 40,000 shares of common stock outstanding. total dividends paid during the current year were $60,000. the market price per share of common stock is $25. what is the company's times-interest-earned ratio for the current year