Refer to the Following Selected Financial Information from Shakley's Incorporated

Refer to the following selected financial information from Shakley's Incorporated. Compute the company's times interest earned for Year 2. $$\begin{array} { | l | r | r | r } \hline & { \text { Year 2 } } &{ \text { Year 1 } } \\\hline \text { Net sales } & \$ 478,500 & \$ 426,250 \\\hline \text { Cost of goods sold } & 276,300 & 250,120 \\\hline \text { Interest expense } & 9,700 & 10,700 \\\hline \text { Net income before tax } & 67,250 & 52,680 \\\hline \text { Net income after tax } & 46,050 & 39,900 \\\hline \text { Total assets } & 317,100 & 288,000 \\\text { Total liabilities } & 181,400 & 167,300 \\\hline \text { Total equity } & 135,70 0 & 120,700 \\\hline\end{array}$$

A) 6.9.
B) 4.8.
C) 5.8.
D) 14.0.
E) 7.9.