The Following Information Is from the Financial Records of Newton

The following information is from the financial records of Newton Company for Year 2: $\begin{array}{|l|r|}\hline \text { Sales } & \$ 620,000 \\\hline \text { Interest expense } & 26,000 \\\hline \text { Income tax expense } & 46,000 \\\hline \text { Net income } & 104,000 \\\hline\end{array}$ Required:
Calculate the number of times interest is earned for Newton in Year 2.Round your answer to one decimal place.