ACY FIVE Limited $($ACY FIVE$)$ issued a $5-$year note payable of $$100,000$ with an annual interest rate of $5\%$ in the prior year. In the current year, ACY FIVE plans to acquire an office equipment costing $$50,000$ with an estimated useful life of $5$ years. The company would fully settle the purchase price with its surplus cash on hand. QuestionIf this equipment is acquired during the current year, how would this affect its times interest earned this year?