Please explain the following practice:<br/>Part A)<br/>For the FY

2018, Frederick Company had net sales of $900,000 and net income of $85,000, paid income taxes of $25,000, and had before tax interest expense of $12,500. Use this information to determine the Times Interest Earned Ratio. (Round your answers to one decimal place)
Part B)
On May 21, 2019, Christine worked 4.0 hours on Job A-1, and 3 hours on general “overhead activities.” Christine is paid $15 per hour.  Overhead is applied based on $29 per direct labor hour.  Additionally, on May 21 Job A-1 requisitioned and entered into production $190 of direct material.  On May 21, Christine, while working on Job A-1 used $27 of indirect material. Indirect material is included in the overhead application rate. Use this information to determine the total cost that should have been recorded in the Work in Process for Job A-1 on May 21? Round your answer to the closest whole dollar.
Part C)

On March 1, 2019, Baltimore Corporation had 40,000 shares of common stock outstanding with a par value of $5 per share. On March 1, Baltimore Corporation authorized a 15% stock dividend when the market value was $12 per share. Use this information to calculate the amount either (debited) or credited to retained earnings.  Enter as a negative number if retained earnings is debited and a positive number if retained earnings is credited.