Michelle Townsend owns stock in National Computers. Based on information in its annual report, National Computers reported aftertax earnings of $$7,436,000$ and has issued $2,860,000$ shares of common stock. The stock is currently selling for $$39$ a share.

a$.$ Calculate the earnings per share for National Computers. $($Round your answer to $2$ decimal places.$)$

Earnings per share

b$.$ Calculate the price$-$earnings $($PE$)$ ratio for National Computers. $($Use the rounded earnings per share from part a$.$ Round your answer to $2$ decimal places.$)$

Price$-$earnings ratio