imtech Pools Inc. (SPl) reported the following in its financial statements for the quarter ended March 31, 2015 Common Stock, $1 par, 44,000 shares outstanding Additional Paid-In Capital Retained Earnings December March 31, 2014 31, 2015 $ 44,000 44,000 26,400 17.600 26,400 17,600 Total Stockholders Equity $ 88,000 88,000 During the quarter ended March 31. SPI reported Net Income of $3 960 and dectared and paid cash dividends totaling 33,960 Required Calculate earnings per share (EPS) and return on equity (ROE) for the quarter ended March 31, (Round