EquatePlus Industries has current operating profit of $$230,000$ before taxes. Interest expense is $$11,000,$ dividends paid on preferred shares were $$19,300,$ and common dividends paid of $$40,000.$ The company paid taxes of $$59,700.$ The company has $25,000$ outstanding common shares.

a$.$ Calculate the EPS and common dividends per share. $($Round the final answers to $2$ decimal places.$)$

Earnings per share

Common dividends per share

b$.$ Calculate the payout ratio. $($Do not round intermediate calculations. Round the final answer to $2$ decimal places.$)$

Payout ratio $\%$

c$.$ Determine the increase in retained earnings for the year.

Increase in retained earnings

d$.$ If the share price is $$25\mathrm{.}20,$ calculate the price$-$earnings $($P$/$E$)$ ratio. $($Do not round intermediate calculations. Round the final answer to $2$ decimal places.$)$

Price$-$earning ratio times