In this Question, How do you find the Impute IPO price per share??? I cannot wrap my head around how you get: $18.39, $193.04 etc..

\begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|c|}{ Given } \\ \hline \multicolumn{7}{|l|}{ EXHIBIT 1} \\ \hline & & Earthlink & Yahoo & & eBay & Microsoft \\ \hline Financial Information & & ELNK & YHOO & & EBAY & MSFT \\ \hline 2003 Shares Outstanding & $ & 159,399,000$ & 655,602,000 & $ & 646,819,000 & 10,800,000,000 \\ \hline 2003 Fiscal Close Stock Price & $ & 10.00$ & 45.03 & $ & 64.61 & 25.64 \\ \hline Market Capitalization & $ & 1,593,990,000$ & 29,521,758,060 & $ & 41,790,975,590 & $276,912,000,000 \\ \hline Short Term Debt & $ & 900,000$ & & $ & 2,800,000 & \\ \hline Long Term Debt & $ & $ & 750,000,000 & $ & 124,500,000 & $ \\ \hline Cash \& Equivalents & $ & 349,740,000$ & 713,539,000 & $ & 1,381,513,000 & 6,438,000,000 \\ \hline Short Term Investments & $ & 89,088,000 & 595,975,000 & $ & 340,576,000 & 42,610,000,000 \\ \hline EBITDA & $ & 218,100,000$ & 455,300,000 & $ & 818,200,000 & 14,656,000,000 \\ \hline Net Income & $ & (62,200,000)$ & 237,900,000 & $ & 441,800,000 & 9,993,000,000 \\ \hline Calculated EPS & & (0.39) & 0.36 & & 0.68 & 0.93 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Solution } \\ \hline Price to Earninqs & (25.63) & 124.09 & 94.59 & 27.71 & Average 55.19 \\ \hline Enterprise Value & $1,245,150,000 & $29,558,219,060 & $40,536,762,590 & $270,474,000,000 & \\ \hline EBITDA multiple & 5.71 & 64.92 & 49.54 & 18.45 & 34.66 \\ \hline b & & v & t & r & \\ \hline \multicolumn{6}{|l|}{ Part a. } \\ \hline \multicolumn{6}{|l|}{ Google } \\ \hline EBITDA & 800,000,000 & & & & \\ \hline Cash & 430,000,000 & & & & \\ \hline Debt & 10,000,000 & & & & \\ \hline Net income & 400,000,000 & & & & \\ \hline Shares & 271,219,643 & & & & \\ \hline EPS & 1.47 & & & & \\ \hline \multirow[t]{2}{*}{ IPO proceeds } & $1,670,000,000 & & & & \\ \hline & Earthlink & Yahoo & eBay & Microsoft & Average \\ \hline Imputed IPO price per share from PE ratio & ($38) & $183.01 & $139.51 & $40.87 & $81.40 \\ \hline Impute EV from EBITDA multiples & $4,567,262,724 & $51,936,251,368 & $39,635,064,864 & $14,763,864,629 & $27,725,610,896 \\ \hline Owner's equity & $4,987,262,724 & $52,356,251,368 & $40,055,064,864 & $15,183,864,629 & $28,145,610,896 \\ \hline Impute IPO price per share & $18.39 & $193.04 & $147.68 & $55.98 & $103.77 \\ \hline \end{tabular}