Dog River Company has an operating profit of $210,000. Interest expense for the year was $22,000; preferred dividends paid were $28,000; and common dividends paid were $57,000. The tax was $51,200. The Dog River Company has 47,000 shares of common stock outstanding. a. Calculate the EPS and the common dividends per share for Dog River Company. (Round the final answers to 2 decimal places.) b. What is the payout ratio? (Do not round intermediate calculations. Round the final answer to 2 decimal places.) Payout ratio % c. What was the increase in retained earnings for the year? Increase in retained earnings $ d. If Dog's share price is $72.00 what is its price-earnings ratio (P/E)? (Do not round intermediate calculations. Round the final answer to 2 decimal places.) Price earning ratio times