Example : Jordan Co$.($a clothing company$)$ has Net income for the period amounting to $500,000$ J$.$D$,$

during this period the company had to discontinue a part of its operation, this discontinued portion of

the business generated a net income before tax of $100,000$ J$.$D$,$ the income tax for the period amounted

to $25,000J.D,$ and the interest expense for the period was $20,000J.D,$ find the Times interest earned

ratio, and interpret it$.$