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32. Deacon Corporation has provided the following financial data from Its balance sheet and Income statement: Year 2 Year 1 Total assets $1,214,000 $1,174,000 Total liabilities $479,000 $476,000 Total stockholders' equity $747,000 $714,000 Net operating Income (Income before Interest and taxes) $69,127 Interest expense $27,000 The company's times interest earned for Year 2 Is closest to: 3.56 1.56 0.67 2.56