Amsterdam Antiques Reported the Following Comparative Income Figures in 2012

Amsterdam Antiques reported the following comparative income figures in 2012. $\begin{array}{c}\begin{array}{lll}\\\text {Net sales}\\\text {Other income}\\\\\text {Costs and expenses:}\\\text {Cost of goods sold}\\\text {Selling and general expenses}\\\text {Interest}\\\\\text {Income before income taxes and extraordinary items}\\\text { Income taxes}\\\text {Income before extraordinary items}\\\text {Extraordinary items losses from fire}\\\text {Net income}\end{array}\begin{array}{lll}\underline{2010}\quad\quad\underline{2009}\\\$701\quad\quad\$646\\\underline{10}\quad\quad\quad\underline{8}\\\underline{\$711}\quad\quad\underline{\$654}\\\\\$472\quad\quad\$408\\176\quad\quad156\\\underline{28}\quad\quad\quad\underline{22}\\\underline{\$676}\quad\quad\underline{\$586}\\\$35\quad\quad\$68\\\underline{(15)}\quad\quad\underline{(30)}\\\$20\quad\quad\$38\\\underline{\quad\quad}\quad\quad\underline{18}\\\underline{\$20}\quad\quad\underline{\$20} \end{array}\end{array}$

Your boss,the president of Amsterdam bank,is concerned about Amsterdam's borrowing capacity.A representative of Amsterdam Antiques feels that there should be no problem,since net income are the same with slightly higher sales.
Required:
Compute times interest earned and comment on the bank's position.