ABC company had a sale of 112,760 for the year ended 2014. The cost of goods sold for the same period was 85,300. If the operating expenses were recorded as selling expense of 6,540 and G&A of 9,400, what will be the 'operating profit' of the company? If the bank note interest was 850 and the bond interest was 2,310, what will be the 'net profit before taxes'? Calculate the 'net profit after taxes' considering a tax value of 3,344. Also Calculate the EPS and DPS, if the outstanding shares in 2014 are 1,300 and the dividends paid in 2014 on common stock was 2,800.