$1.$ Where appropriate use a $360$ day year

$2.$ Common shares outstanding: $25,000$

$3.$ Preferred shares outstanding: $5,000$

$4.$ Preferred Dividends: $$5,000$

$5.$ Common Dividends: $$9,000$

$6.$ Common Stock Market Price Per Share: $$33\mathrm{.}00$

$7.$ Earnings Per Share: $ $2\mathrm{.}06$ Per Share

Lillian Ruth's Dividend Payout Ratio can be determined as: