Carla Vista, Inc. reported earnings per share of $2 based on a profit after tax of $435,000. The companys common shares were selling at $26 per share. During the same year, the company declared and paid total cash dividends of $78,300. Calculate the price-earnings ratio and the payout ratio. Price-earnings ratio enter Price-earnings ratio in times times Payout ratio enter. Payout ratio in percentages %