Here is the income statement for Sunland, Inc.

Sunland, Inc. Income Statement For the Year Ended December $31,2025$

Net sales

Cost of goods sold

Gross profit

Expenses $($including $$14,700$ interest and $$27,600$ income taxes$)$

Net income

$$443,100$

$\frac{241,700}{201,400}$

$[78,300],[$$$123,100]$

Additional information:

Common stock outstanding January $1,2025,$ was $24,200$ shares, and $39,200$ shares were outstanding at December $31,2025.($Use a simple average for weighted$-$average.$)$

The market price of Sunland stock was $$14$ on December $31,2025.$

Cash dividends of $$22,200$ were declared and paid.

Compute the following measures for $2025.($Round Earnings per share to $2$ decimal places, e$.$g$.1\mathrm{.}83$ and all other answers to $1$ decimal place, e$.$g$.1\mathrm{.}8$ or $2\mathrm{.}5\%.)$

a$.$arnings per share

b$.$ Price$-$earnings ratio

c$.$ Payout ratio

times

d$.$ Times interest earned $\%$ times