Here is the income statement for Eberle, Inc.

EBERLE, INC. Income Statement For the Year Ended December 31, 2014
Sales revenue	$400,000
Cost of goods sold	230,000
Gross profit	170,000
Expenses (including $16,000interest and $24,000income taxes)	98,000
Net income	$72,000

Additional information:

1.	Common stock outstanding January 1, 2014, was32,000shares, and40,000shares were outstanding at December 31, 2014.
2.	The market price of Eberle, Inc., stock was $14in 2014.
3.	Cash dividends of $21,000were paid, $5,000of which were to preferred stockholders.

Compute the following measures for 2014.(Round all answers to 2 decimal places, e.g. 1.83 or 2.51%)

(a)	Earnings per share	$
(b)	Price-earnings ratio		times
(c)	Payout ratio		%
(d)	Times interest earned		times