Use the Following Information for Questions:
Dorada Industries' Books Revealed

Use the following information for questions:
Dorada Industries' books revealed the following data for 2011: $$\begin{array} { l c c r } \text { Total assets } & \$ 575,000 & \text { Shareholders' equity } & \$ 222,900 \\\text { Current liabilities } & 52,100 & \text { Long-term liabilities } & 300,000 \\\text { Operating Cash flow } & 125,500 &\end{array}$$
-Which of the following represents the times-interest-earned ratio?

A) Net income ÷ interest
B) [Net income + interest × 1 - tax rate) ) ] ÷ interest
C) Income before interest but after taxes ÷ interest
D) Income before interest and taxes ÷ interest