Here is the income statement for Sarasota, Inc.

SARASOTA, INC. Income Statement For the Year Ended December 31, 2022
Sales revenue		$455,000
Cost of goods sold		210,000
Gross profit		245,000
Expenses (including $11,400 interest and $20,000 income taxes)		106,000
Net income		$139,000

Additional information:

1.		Common stock outstanding January 1, 2022, was 32,500 shares, and 51,800 shares were outstanding at December 31, 2022.
2.		The market price of Gillman, Inc., stock was $15 in 2022.
3.		Cash dividends of $14,500 were paid, $5,560 of which were to preferred stockholders.

Compute the following measures for 2022. (Round to 2 decimal places, e.g. 17.54% or 6.25: 1 or $2.66.)

(a)		Earnings per share		$Enter earnings per share in dollars
(b)		Price-earnings ratio		Enter price-earnings ratio in times	times
(c)		Payout ratio		Enter payout ratio in percentages	%
(d)		Times interest earned		Enter times interest earned	times