assume a company’s income statement for year 2012 is as follows: net revenues fr

assume a company’s income statement for year 2012 is as follows:
net revenues from footwear sales        330,000
cost of pairs sold                                      240,000
warehouse expenses                               15,000
marketing  expenses                                35,000
administrative  expenses                       8,000
operating profit(LOSS)                              32,000
interest income(expenses)                        10,000
pre-tax profit(loss)                                        22,000
income taxes                                                 6,600 
net profit (loss)                                               15400
based on the above income statement data(assume interest income is zero). the company’s interest coverage ratio is

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