i keep getting the payout ratio wrong ??

SPLISH BROTHERS INC. Income Statement For the Year Ended December 31, 2020 Sales revenue $443,100 241,700 Cost of goods sold Gross profit Expenses (including $14.700 interest and $27,600 income taxes) Net income 201,400 78.300 $ 123,100 Additional information: 1. Common stock outstanding January 1, 2020, was 24,200 shares, and 39,200 shares were outstanding at December 31, 2020. 2. The market price of Splish Brothers stock was $14 in 2020. 3. Cash dividends of $22,200 were paid $6,900 of which were to preferred stockholders. Compute the following measures for 2020. (Round all answers to 2 decimal places, eg. 1.83 or 2.51%) (a) $ 3.67 Earnings per share Price-earnings ratio (b) 4.73 times (c) Payout ratio 13.15 % (d) Times interest earned 11.25 times