Markus Companys common stock sold for $2.75 per share at the end of this year. The company paid a common stock dividend of $0.55 per share this year. It also provided the following data excerpts from this years financial statements

Ending Balance: Beginning Balance:

Cash	$35,000	$30,000
Accounts Receivable	$60,000	$50,000
Inventory	$55,000	$60,000
Current Assets	$150,000	$140,000
Total Assets	$450,000	$460,000
Current Liabilities	$60,000	$40,000
Total liabilities	$130,000	$120,000
Common Stock, $1 par value	$120,000	$120,000
Total Stockholder's equity	$320,000	$340,000
Total Liabilities and stockholders' equity	$450,000	$460,000

This year

Sales (all on account)	$700,000
Cost of goods sold	$400,000
gross margin	$300,000
Net operating income	$140,000
Interest expense	$8,000
Net income	$92,400

Please show work

1. What is the earnings per share?

2. What is the price-earnings ratio?

3. What is the dividend payout ratio and the dividend yield ratio?

4. What is the amount of working capital and the current ratio at the end of this year?

5. What is the acid-test ratio at the end of this year?

6. What is the accounts receivable turnover and the average collection period?