Fact Pattern: Presented below are partial year-end financial statement data for entities A and B. A B Cash $100 $200 Accounts receivable Unknown 100 Inventories Unknown 100 Net fixed assets 200 100 Accounts payable 100 50 Long-term debt 200 50 Common stock 100 200 Retained earnings 150 100 A B Sales $600 $5,800 Cost of goods sold 300 5,000 Administrative expenses 100 500 Depreciation expense 100 100 Interest expense 20 10 Income tax expense 40 95 Net income 40 95 Entity A has a times-interest-earned ratio of 5 times. 4 times. 15 times. 10 times