4. The 2012 financial statements for LOGAN CO show: Total assets of $420,250, common shares $170,000, retained earnings $110,250 and net profit of $80,250. The company declared and paid dividends of $45,000. The average number of commons shares was 60,000 shares and the market value of the shares on December 31 was $20 per share Calculate: ROE, EPS, Dividends payout, and price earnings ratio for LOGAN CO. And comment on the results