Cash Coverage, Inc. had net sales of $400,000 last year, and increased its retained earnings by $40,000 for the year after paying a dividend of $2 per share on 15,000 outstanding shares.The tax rate for the company is 40%.The company had cost of goods sold of $200,000 and its accumulated depreciation increased by $50,000. What is its cash coverage ratio?

A. 5.45

B. 3.00

C. 4.67

D. 4.31

E. 8.50

F. 3.71

G. 6.00

H. 2.50