Question and Answer is a pair that is based on an operation code. The answer is calculated when performing the operation according to the question. The evidence must contain the numbers in operation. you can use the name of a fictional or real organization or nation.  You just need to create a Context plausibly. Generate multiple pieces of evidence in the financial article for the following question and answer.
Generate 5 contexts and each context is consist of 1 ~ 3 sentences
question: what is the the interest expense in 2009?
answer: 3.8
operation : divide( 3.8 , divide( 100 , 100 ) )

Context 1: