The following information is from the financial records of Norfolk Company for 2012: 
Required:
Calculate the number of times interest is earned for Norfolk in 2012.
Definitions:
Discriminatory Sentence
A judgment or statement in a legal context that unfairly disadvantages an individual or group based on characteristics like race, gender, or age.
Effective Message
Communication that is clear, persuasive, and achieves its intended purpose or outcome with the target audience.
Audience
A group of viewers, readers, or listeners whom a particular piece of communication is aimed at.
Active Voice
Active voice is a grammatical structure where the subject of the sentence performs the action expressed by the verb, making the writing clear and direct.
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