Here is the income statement for Splish Brothers Inc. SPLISH BROTHERS INC. Income Statement For the Year Ended December 31, 2022 Sales revenue Cost of goods sold Gross profit Expenses (including $16,100 interest and $21,600 income taxes) Net income $442,900 258,800 184,100 74,700 $ 109,400 Additional information: 1. Common stock outstanding January 1, 2022, was 22,500 shares, and 35,800 shares were outstanding at December 31, 2022. 2. The market price of Splish Brothers stock was $15 in 2022. 3. Cash dividends of $23,600 were paid, $5,500 of which were to preferred stockholders. Compute the following measures for 2022. (Round all answers to 2 decimal places, e.g. 1.83 or 2.51%) (a) Earnings per share +A $ 3.56 (b) Price-earnings ratio 4.21 times (c) Payout ratio 17.43 % (d) Times interest earned 9.14 times