Griffins Goat Farm, Incorporated, has sales of $639,000, costs of $325,000, depreciation expense of $51,000, interest expense of $33,000, and a tax rate of 22 percent. The firm paid out $110,000 in cash dividends, and has 35,000 shares of common stock outstanding. a. What is the earnings per share, or EPS, figure? b. What is the dividends per share figure?