Assume that sales in year $2020$ was $140,538$ and sales in year $2021$ was $266,643.$ State the percentage increase of sales in DECIMAL FORM to the nearest two decimal places. $($Example$,$ if sales increased $70\%,$ write your answer as $.70$ and do not write the $\%$ sign in your answer.

Question $13$

$2$ pts

A company had $20,000$ shares outstanding on January $1.$ They issued $7,906$ shares on May $31.$ And on August $31,5,938$ shares were purchased as treasury stock. Calculate the weighted average number of shares outstanding for the year to the nearest whole number.

Question $14$

$2$ pts

The company earned net income of $$261,322$ and had $1,000$ shares of $$30$ par $9\%$ preferred shares of stock outstanding. Preferred stock dividends were paid. If the weighted average number of common shares was $395,498,$ state the earnings per share in decimal form rounded to the nearest two decimals. $($For example, if the EPS was $$1\mathrm{.}16,$ then write $1\mathrm{.}16$ as your answer.$)$

HELP W ALL $3$ PLS