MNO Corporation is preparing its financial statements for the year ended December 31, 2023. The following information is provided:

Item	Amount ($)
Beginning Retained Earnings	$300,000
Net Income	$180,000
Dividends Declared and Paid	$60,000
Total Revenues	$900,000
Total Expenses	$600,000
Ending Common Shares Outstanding	30,000 shares

Requirements:

1. Calculate the ending retained earnings.
2. Determine the earnings per share for the year.
3. Compute the dividend payout ratio.
4. Calculate the return on equity (ROE).
5. Determine the price-to-earnings ratio if the current market price per share is $30.
6. Compute the total liabilities at the end of the year.