Super Power Company reported the following statistics in its statements of income:

*Includes taxes of $3,200,000 in 2009 and $3,000,000 in 2008.
Required
a. Calculate the operating ratio and comment on the results.
b. Calculate the times interest earned and comment on the results.
c. Perform a vertical common-size analysis of revenues, using total revenue as the base, and comment on the relative size of the componentparts.

2009 2008 Electric revenues: Residential Commercial and in dustrial Operating expenses and taxes Operating income Other income Income before interest deductions Interest deductions Net income $11,800,000 10,430,000 600,000 22,830,000 20.340,000 2,490,000 200,000 2,690,000 S10,000,000 10,000,000 500,000 20,500,000 18,125,000 2,375,000 195,000 2,570,000 1,000,000 1,570,000 S 1.490,000