Loomis, Inc. reported the following on the company's income statement in two recent years: A table shows the times interest earned with three main columns. There is no heading on the first column. The second and third column headers are Current year, prior year. Data shown for these respective columns by the line are as follows: Interest expense, $13,500,000, $16,000,000; Income before income tax expense, 310,500,000, 432,000,000. Determine the times interest earned ratio for the current year and the prior year. Round to one decimal place. Pencil Is this ratio improving or declining

Catherine de bourgh has one child, anne, who is 18 years old at the end of the year. anne lived at home for seven months during the year before leaving home to attend state university for the rest of the year. during the year, anne earned $6,000 while working part time. catherine provided 80 percent of anne's support and anne provided the rest. which of the following statements regarding whether anne is catherine's qualifying child for the current year is correct? a.anne is a qualifying child of catherine.b.anne is not a qualifying child of catherine because she fails the gross income test.c.anne is not a qualifying child of catherine because she fails the residence test.d.anne is not a qualifying child of catherine because she fails the support test.