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When calculating the times interest earned ratio, you you include "interest expense on debt extinguishment" in the interest expense? Thanks!

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19. Temple, Inc. has sales of $329,000, cost of goods sold of $204,000, depreciation of $5,900, and interest expense of $15,100.
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19. Temple, Inc. has sales of $329,000, cost of goods sold of $204,000, depreciation of $5,900, and interest expense of $15,100.
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