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%	$	160,000		Debt @ 9%	$	320,000
Common stock, $10 par		320,000		Common stock, $10 par		160,000
Total	$	480,000		Total	$	480,000
Common shares		32,000		Common shares		16,000

a. Complete the following table given earnings before interest and taxes of $20,000, $43,200, and $61,000. 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.)