Microsoft Corp $($MSFT$)$ has the following financial information:

Sales: $211\mathrm{.}92$ billion

Net income: $72\mathrm{.}36$ billion

Total Book Equity: $194\mathrm{.}68$ billion

Price Per Share: $$318\mathrm{.}02$

Shares Outstanding: $7\mathrm{.}430$ billion

Benchmarks:

Price $/$ Earnings: $21\mathrm{.}49$

Price $/$ Sales: $2\mathrm{.}40$

Price $/$ Book: $3\mathrm{.}79$

Given the provided information, calculate the comparable valuation price based on Price$/$ Earning. Round to $3$ decimals