4. Selected recent balance sheet and income statement information for the clothing companies: Import Plus and Red Circle Corporation follows: Cash Accounts receivable Inventory Total current liabilities Total liabilities Total equity Pre-tax income (loss) Interest expense Import Plus (in $000s) $ 6,505 32,860 318,897 421,486 765,973 148,806 (118,504) Red Circle Corporation (in millions) $ 5,500 20,898 14,358 22,654 72,965 30,694 7,744 1,767 Calculate the times-interest-earned ratios for Red Circle. A) 3.00 B) 3.25 C) 4.78 D) 4.50 E) 5.38