Lenow Drug Stores and Hall Pharmaceuticals are competitors in the discount drug chain store business. The separate capital structures for Lenow and Hall are presented here.

Lenow				Hall
Debt @ 10%	$	290,000		Debt @ 10%	$	580,000
Common stock, $10 par		580,000		Common stock, $10 par		290,000
Total	$	870,000		Total	$	870,000
Common shares		58,000		Common shares		29,000

a. Complete the following table given earnings before interest and taxes of $33,000, $87,000, and $88,000. Assume the tax rate is 30 percent. (Negative amounts should be indicated by parentheses or a minus sign. Round your answers to 2 decimal places.)