Response to the following problem:
The following data were taken from recent annual reports of Southwest Airlines, which operates a low-fare airline service to more than 50 cities in the United States:
Current Year Preceding Year
Interest expense $147,000,000 $194,000,000
Income before income tax 685,000,000 323,000,000
a. Determine the number of times interest charges are earned for the current and preceding years. Round to one decimal place.