New York CNN  —  Wendy’s is closing 140 restaurants in the coming months, the fast food chain announced this week. But the company said it would open an equal number of new locations in areas it believes can generate better business for Wendy’s. The restaurants targeted to close are “outdated and located in underperforming” areas, Wendy’s CEO Kirk Tanner said on an earnings call Thursday, adding that their financial performance are “well below the system average.” The company didn’t provide a