Times interest earned Averill Products Inc. reported the following on the company’s income statement in 20Y8 and 20Y9: 20Y920Y8 Interest expense$440,000 $400,000 Income before income tax expense5,544,000 4,400,000 a. Determine the times interest earned ratio for 20Y8 and 20Y9. Round to one decimal place. 20Y920Y8 Times Interest Earnedfill in the blank 1 fill in the blank 2 b. Is the change in the times interest earned ratio favorable or unfavorable?