14: The company earned net income of $325,944 and had 1,000 shares of $30 par 4% preferred shares of stock outstanding. Preferred stock dividends were paid. If the weighted average number of common shares was 283,076, state the earnings per share in decimal form rounded to the nearest two decimals. (For example, if the EPS was $1.16, then write 1.16 as your answer.)

15: If an asset costs $71,084 and is expected to have a salvage value of $4,551 at the end of five year life, and generates annual cash net cash inflows of $4,425 each year, the cash payback period rounding to two decimal places is

16: If a capital investment is $28,392.6 and equal annual cash inflows are 63,032.1, state the internal rate of return factor rounded to four decimal places.