Papa Roach Exterminators, Inc., has sales of $704,000, costs of $385,000, depreciation expense of $46,000, interest expense of $23,000, and a tax rate of 30 percent. The firm paid out $114,000 in cash dividends, and has 20,000 shares of common stock outstanding. (a) What is the earnings per share, or EPS, figure? (b) What is the dividends per share figure