0 Evaluate the common shares of Payment Software Inc. as an investment. Specifically, use the three share (value) ratios to determine whether the shares have increased or decreased in attractiveness during the past year. (Click the icon to view the financial information.) First, calculate the price-earnings ratio for both years. (Hold all decimals in interim calculations and round your final answer to two decimal places.) 2020: Price-earnings ratio is 2019: Price-earnings ratio is Next, calculate dividend yield for both years. (Round your answer to two decimal places.) 2020: Dividend yield is %. 2019: Dividend yield is %. Finally, calculate book value per common share for both years. (Round your answer to two decimal places.) 2020: Book value per common share is 5 2019: Book value per common share is $ The shares' attractiveness somewhat during the year, as shown by the in book value per share. The dividend yield has also The price/earnings ratio is an indication that investors are prepared to pay more for the company's eamings. al information.) or both i More Info s. (Ro Net income Dividends (25% to preferred shareholders) shares) share Common shareholders' equity at year-end (75,000 Preferred shareholders' equity at year-end ]. Market price per common share at year-end ]. mewh Print Done S to determine wheth X 2020 2019 $ 37,000 $ 53,000 19,000 15,000 320,000 285,000 50,000 50,000 4.87 4.07 The numbers in the financial statements under Accounting Standards for Private Enterprises (ASPE) and international Financial Reporting standards (IFRS) will usually differ, the procedures for analyzing the relationships among the reported numbers A. is significantly different B. might be different, depending on the ratio C. will also usually differ D. remains unchanged