Balance Sheet and Income Statement Data Indicate the Following A- for Each Company,what Is the Number of Times Bond

Balance sheet and income statement data indicate the following:
$\begin{array}{l}\begin{array}{lll}\\\text {Bonds payable, 8 \% issued 2000, due 2024} \\\text {Preferred 5 \% stock, \$ 100 par} \\\text {no change during year} \\\text {Common stock, \$ 50 par} \\\text {no change during year} \\\text {Income before income tax for year} \\\text {Income tax for year} \\\text {Common dividends paid} \\\text {Preferred dividends paid} \\\end{array}\begin{array}{lll}\underline {\text { Company A }} & \underline { \text { Company B } } \\\$ 1,200,000 & \$ 900,000 \\\\300,000 & 400,000 \\\\1,000,000 & 1,000,000 \\495,000 & 130,000 \\75,000 & 12,000 \\50,000 &0 \\21,000 & 28,000\end{array}\end{array}$
a- For each company,what is the number of times bond interest charges were earned round to one decimal place?
b- Which company gives potential creditors the most protection?