Comparative financial statements for Weller Corporation, a merchandising company, for the year ending December 31 appear below. The company did not issue any new common stock during the year. A total of 900,000 shares of common stock were outstanding. The interest rate on the bonds, which were sold at their face value, was 12%. The income tax rate was 40% and the dividend per share of common stock was $0.40 this year. The market value of the company's common stock at the end of the year was $23.00. All of the company's sales are on account. Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year Assets Current assets: Cash Accounts receivable, net Inventory Prepaid expenses $ 240 15,400 10,200 1,900 $ 510 10,250 8,600 2,300 Total current assets 27,740 21,660 Property and equipment: Land Buildings and equipment, net 7,000 20,200 7,000 20,000 Total property and equipment 27,200 27.000 Total assets $54,940 $48,660 Liabilities and Stockholders' Equity Current liabilities: Accounts payable Accrued liabilities Notes payable, short term $ 10,500 800 400 $ 8,800 1,200 400 11,700 10,400 Total current liabilities Long-term liabilities: Bonds payable 5,000 5,000 Total liabilities 16,700 15,400 Stockholders' equity: Common stock Additional paid-in capital 900 900 4,700 4,700 Total paid-in capital Retained earnings 5,600 32,640 5,600 27,660 Total stockholders' equity 38,240 33,260 Total liabilities and stockholders' equity $54,940 $48,660 Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands) This Year Last Year Sales $89,000 $84,000 Cost of goods sold 57,000 53,000 Gross margin 32,000 31,000 Selling and administrative expenses: Selling expenses Administrative expenses 9,500 13,000 9,000 12,000 Total selling and administrative expenses 22,500 21,000 Net operating income Interest expense 9,500 600 10,000 600 Net income before taxes Income taxes 8,900 3,560 9,400 3,760 Net income Dividends to common stockholders 5,340 360 5,640 675 Net income added to retained earnings Beginning retained earnings 4,980 27,660 4,965 22,695 Ending retained earnings $32,640 $27,660 Required: Compute the following financial data for this year: 1. Earnings per share. (Round your answer to 2 decimal places.) Earnings per share 2. Price-earnings ratio. (Round your intermediate calculations and final answer to 2 decimal places.) Price-earnings ratio 3. Dividend payout ratio. (Round your intermediate calculations and final answer to 2 decimal places.) Dividend payout ratio % 4. Dividend yield ratio. (Round your intermediate calculations and final answer to 2 decimal places.) Dividend yield ratio % 5. Book value per share. (Round your answer to 2 decimal places.) Book value per share