Bryan Computer has the following income statement and balance sheet.

What is Bryan's price-to earnings ratio?

8.52x

9.79x

21.20x

26.21x

30.04x

\begin{tabular}{|l|r|} \hline Sales & 1,200,000 \\ \hline Cost of goods sold & 750,000 \\ \hline Selling, general \& admin expenses & 185,000 \\ \hline Depreciation & 56,000 \\ \hline Interest expense & 14,000 \\ \hline Taxes (30\%) & 58,500 \\ \hline Net income & 136,500 \\ \hline & \\ \hline Cash & 60,000 \\ \hline Receivables & 90,000 \\ \hline Inventory & 150,000 \\ \hline Net fixed assets & 480,000 \\ \hline Total Assets & 780,000 \\ \hline Accounts payable & 55,000 \\ \hline Other current liabilities & 40,000 \\ \hline Notes payable & 15,000 \\ \hline Long-term debt & 115,000 \\ \hline Total Equity & 555,000 \\ \hline Total Liabilities \& Equity & 780,000 \\ \hline & \\ \hline Earnings per share & 1.25 \\ \hline Price per share & 26.50 \\ \hline Shares outstanding & 40,000 \\ \hline \end{tabular}