Griffin's Goat Farm, Inc., has sales of $659,000, costs of $235,000, depreciation expense of $45,000, interest expense of $30,000, and a tax rate of 22 percent. The firm paid out $110,000 in cash dividends, and has 40,000 shares of common stock outstanding a. What is the earnings per share, or EPS, figure? b. What is the dividends per share figure