DEF Corp. had the following transactions during the year ending December 31, 2012: Sales revenue: $4,000,000 Cost of goods sold: $2,000,000 Operating expenses: $1,000,000 Interest expense: $200,000 Income tax expense: $400,000 During the year, DEF Corp. also issued 100,000 shares of common stock for $20 per share. The company paid a dividend of $1 per share. DEF Corp. has 500,000 shares of common stock outstanding. Calculate the following financial data for DEF Corp.: a. Earnings per share b. Price-earnings ratio c. Dividend yield d. Dividend payout ratio e. Retained earnings for the year ending December 31, 2012