Cash Accounts receivable, net Merchandise inventory Prepaid expenses $ 22,000 190,000 310,000 11,000 Total current assets Property and equipment, net 533,000 860,000 Total assets $1,393,000 Liabilities and Stockholders' Equity Liabilities: Current liabilities Bonds payable, 9% $ 220,000 390,000 610,000 Total liabilities Stockholders' equity Common stock, $5 par value Retained earnings Total stockholders' equity $ 160,000 623,000 783,000 Total liabilities and equity $1,393,000 Castile Products, Inc. Income Statement For the Year Ended December 31 Sales $2,160,000 Cost of goods sold 1,230,000 Gross margin 930,000 Selling and administrative expenses 640,000 Net operating income 290,000 Interest expense 35,100 Net income before taxes Income taxes (30%) 254,900 76,470 Net income $ 178,430 Account balances at the beginning of the year were: accounts receivable, $240,000; and inventory, $260,000. All sales were on account. Assume that Castile Products, Inc., paid dividends of $4.05 per share during the year. Also assume that the company's common stock had a market price of $72 at the end of the year and there was no change in the number of outstanding shares of common stock during the year. Required: Compute financial ratios as follows: 1. Earnings per share. (Round your answer to 2 decimal places.) Earnings per share 2. Dividend payout ratio. (Round your intermediate calculations to 2 decimal places. Round your final percentage answer to 1 decimal place (i.e., 0.1234 should be considered as 12.3%).) Dividend payout ratio % 3. Dividend yield ratio. (Round your percentage answer to 1 decimal place (i.e., 0.1234 should be considered as 12.3%).) Dividend yield ratio % 4. Price-earnings ratio. (Round your intermediate calculations to 2 decimal places and final answer to 1 decimal place.) Price-earnings ratio 5. Book value per share. (Round your answer to 2 decimal places.) Book value per share