Here is the income statement for Sunland, Inc. Sunland, Inc. Income Statement For the Year Ended December 31, 2022 Net sales $440,000 Cost of goods sold 210,000 Gross profit 230,000 Expenses (including $10,000 interest and $22,000 income taxes) 91,000 Net income $ 139,000 Additional information: 1. Common stock outstanding January 1, 2022, was 51,600 shares, and 55,600 shares were outstanding at December 31, 2022. (Use a simple average for weighted-average.) 2. The market price of Sunland stock was $14 on December 31, 2022 3. Cash dividends of $24,480 were declared and paid. Compute the following measures for 2022. (Round Earnings per share to 2 decimal places, e.g. 1.65, and all other answers to 1 decimal place, e.g. 6.8 or 6.8%.) (a) Earnings per share (b) Price-earnings ratio times (c) Payout ratio % (d) Times interest earned times