A company has the following information. What is earnings per share?

Total revenue	$1,050,000
Total expenses	950,000
Common dividends	20,000
Preferred dividends	15,000
Number of common shares	100,000 shares
Common stock price	$20 per share

A company has the following information. What is net working capital?

Total current liabilities	$106,000
Cash and marketable securities	85,500
Total current assets	324,000
Accounts payable	67,500
Inventory	132,000
Prepaid expenses	21,400

A company has the following information. What is return on assets?

Total sales	$645,000
Cost of goods sold	510,000
Operating profit	65,000
Average total assets	575,000
Average total equity	326,000
Net income	28,500