2

ABC has sales of $862611.24, costs of $374974.85, depreciation expense of $42006.77, interest expense of $38281.05, and a tax rate of 38.87 percent. Further ABC 's payout rate is 66.04 percent and ABC has 78000 shares of common stock outstanding. What are the earnings per share? (Do NOT include the $ sign. Round your final answer to 2 decimal places, e.g. 110.10) XYZ has current assets of $187927.47, net fixed assets of $267696.22, current liabilities of $83109.92, and long-term debt of $58520.78. What is the value of shareholders' equity account for this firm? (Do NOT include the $ sign. Round your final answer to 2 decimal places, e.g. 110.10)