For the Year Ended December 31, 2022 Net sales $442,000 Cost of goods sold 218,000 Gross profit 224,000 Expenses (including $10,000 interest and $29,500 income taxes) 117,000 Net income $107,000 Additional information: 1. Common stock outstanding January 1, 2022, was 38,800 shares, and 42,800 shares were outstanding at December 31, 2022. (Use a simple average for weighted-average.) 2. The market price of Concord stock was $14 on December 31, 2022 3. Cash dividends of $26,220 were declared and paid. Compute the following measures for 2022. (Round Earnings per share to 2 decimal places, e.g. 1.65, and all other answers to 1 decimal place, e.g. 6.8 or 6.8%.) (a) Earnings per share $ (b) Price-earnings ratio (c) Payout ratio (d) Times interest earned times % times