Simon Company's year$-$end balance sheets follow.

$\backslash$table$[[$At December $31,$Current Year,$1$ Year Ago,$2$ Years Ago$],[$Assets$,,,],[\backslash$table$[[$Cash$],[$Accounts receivable, net$]],$$ $28,246,$$ $33,698,$$ $36,535],[\backslash$table$[[$Accounts receivable, net$],[$Merchandise inventory$]],84,398,57,780,47,280],[\backslash$table$[[$Merchandise inventory$],[$Prepaid expenses$]],109,297,80,288,50,862],[\backslash$table$[[$Prepaid expenses$],[$Plant assets, net$]],9,190,8,846,4,020],[\backslash$table$[[$Plant assets, net$]],262,422,244,865,223,103],[$Total assets,$ $493,553,$$ $425,477,$$ $361,800],[\backslash$table$[[$Liabilities and Equity$],[$Accounts payable$]],,,],[$Accounts payable,$ $122,895,$$ $74,063,$$ $48,713],[$Long$-$term notes payable,$94,644,99,817,80,757],[$Common stock, $$10$ par value,$162,500,162,500,162,500],[$Retained earnings,$113,514,89,097,69,830],[$Total liabilities and equity,$ $493,553,$$ $425,477,$$$361,800$

$3-$a$)$ Compute the times interest earned for the current year and one year ago.