A. Brandon Fast Foods Inc. has operating profit of $210,000. The company has 32,000 common shares outstanding and paid corporate taxes of $59,300. Interest expense for the year was $30,000, preferred dividends paid were $24,700, and common dividends paid of $48,000. What is earning per share.

B. If a company has cash worth $2,000,000, assets worth $10,000,000, and its equity multiplier is 1.75, its equity is _________.