ABC Company had addition to retained earnings for the current fiscal year just ended of $395,000. The firm paid out $195,000 in cash dividend, and it has ending total equity of $5.3 million. The company currently has 170,000 shares of common stock outstanding. Please answer the following questions:

b. Dividends per share?

c. Book value of share?

d. If the stock currently sells for $64 per share, what is the market-to-book ratio?

e. The price to earnings ratio (P/E)?

f. The company had sales of $5.15 million, what is the price to sales ratio (P/S)?

g. Finally, explain the implication of P/E ratio for different types of investors.