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 850,000 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 companys common stock at the end of the year was $20.50. All of the companys sales are on account.

1.	Earnings per share. (Round your answer to 2 decimal places.)

2.	Price-earnings ratio. (Round your intermediate calculations and final answer to 2 decimal places.)

3.	Dividend payout ratio. (Round your intermediate calculations and final answer to 2 decimal places.)

4.	Dividend yield ratio. (Round your intermediate calculations and final answer to 2 decimal places.)

5.	Book value per share. (Round your answer to 2 decimal places.)

Weller Corporation Comparative Balance Sheet (dollars in thousands) This Year Last Year Assets Current assets: Cash Accounts receivable, net Inventory Prepaid expenses Total current assets $ 1,810 12,800 9,950 1,850 $ 710 10,000 8,400 2,200 26,410 21,310 6,500 19,700 6,500 19,500 Property and equipment: Land Buildings and equipment, net Total property and equipment Total assets 26,200 26,000 $52,610 $47,310 Liabilities and Stockholders' Equity Current liabilities: Accounts payable Accrued liabilities Notes payable, short term $10,000 $ 8,550 700 950 350 350 11,050 9,850 5,000 5,000 Total current liabilities Long-term liabilities: Bonds payable Total liabilities Stockholders' equity: Common stock Additional paid-in capital 16,050 14,850 850 4,450 850 4,450 Total paid-in capital Retained earnings 5,300 31,260 5,300 27,160 36,560 32,460 Total stockholders' equity Total liabilities and stockholders' equity $52,610 $47,310 Weller Corporation Comparative Income Statement and Reconciliation (dollars in thousands) This Year Last Year Sales $ 84,000 $79,000 Cost of goods sold 54,500 50,500 Gross margin 29,500 28,500 9,000 12,500 8,500 11,500 21,500 20,000 8,000 600 8,500 600 Selling and administrative expenses: Selling expenses Administrative expenses Total selling and administrative expenses Net operating income Interest expense Net income before taxes Income taxes Net income Dividends to common stockholders Net income added to retained earnings Beginning retained earnings Ending retained earnings 7,400 2,960 7,900 3,160 4,440 340 4,740 595 4,100 27,160 4,145 23,015 $31,260 $27,160