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

Lenow				Hall
Debt 9%	$	70,000		Debt 9%	$	140,000
Common stock, $10 par		140,000		Common stock, $10 par		70,000
Total	$	210,000		Total	$	210,000
Common shares		14,000		Common shares		7,000

a. Complete the following table given earnings before interest and taxes of $12,000, $18,900, and $52,000. Assume the tax rate is 20 percent. (Negative amounts should be indicated by parentheses or a minus sign. Round your answers to 2 decimal places.)