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Phelps Labs has assets of $386,000, current liabilities of $49.000, and long-term liabilities of $110,000. There is $31,100 in preferred stock outstanding, 20,000 shares of common stock have been issued. Earnings available to common shareholders are $32,000. If the firm sells at two times book value per share, what will the P/E ratio be? (Do not round intermediate calculations. Round the final answer to 2 decimal places.) P/E ratio times