1. Marry Inc. provided the following information from its accounting records for the years ended December 31, 2023 and 2022.
2.                                                                                                         2023                    2022
3. Income from continuing operations (net of tax)                  824,000               795,000
4. 
   
5. Income from discontinued operations (net of tax)               143,000              86,000
6. 
   
7. Net income                                                                                   967,000              881,000
8. 
   
9. Number of common shares outstanding throughout year 100,000              100,000
10. 
    
11. Beginning retained earnings                                                   1,807,000           1,755,000
12. 
    
13. Current liabilities                                                                       634,000                  523,000
14. 
    
15. Long-term liabilities                                                                  959,000                  834,000
16. 
    
17. Market price per share                                                                     17                         12
18. 
    
19. Total dividends paid                                                                 428,000                     364,000
20. 
    No shares were issued or redeemed during the two years. The company has never issued any preferred shares. Common shares were sold for $1 per share.
21. 
    
22. Calculate the following ratios for both years.
    
23. Dividend Payout Ratio
24. Price-Earnings Ratio
25. Book Value per Common Share