4. Informasi berikut berkaitan dengan Parsons Co.: Preference shares, cumulative: Par per share $100 Dividend rate 8% Shares outstanding 5,000 Dividends in arrears none Ordinary shares: Par per share $10 Shares issued 60,000 Dividends paid per share $2.70 Market price per share $48.00 Share premiumordinary $200,000 Unappropriated retained earnings (after closing) $135,000 Retained earnings appropriated for contingencies $150,000 Ordinary treasury shares: Number of shares 5,000 Total cost $125,000 Net income $370,000 Diminta: Hitung (asumsikan tidak ada perubahan saldo selama satu tahun terakhir): (a) Total amount of equity in the statement of financial position (b) Earnings per share (c) Book value per ordinary share (d) Payout ratio (e) Return on ordinary share equity