Freebird Inc. had a net income of $358,400 for the year ended September 30, 2019. The company does not have any preferred stock and has 113,000 common shares outstanding for the entire year. During the year, they paid out $60,000 in dividends. Stockholders' equity is valued at $332,000. Assume the market price of each common share at the company's year end is $17 per share. Required a) Calculate earnings per share. b) Calculate the dividend yield. Chapter 14 Financial Statement Analysis c) Calculate the price-earnings ratio. d) Calculate the book value per common share. Analysis Book value per common share is rarely equal to the selling price of the share on the stock market. What are some factors that could cause the market value to differ from the book value