Pepper Company provided the incomplete financial statements shown below as well as the following additional information:

a$.$ All sales during the year were on account.

b$.$ There was no change in the number of shares of common stock outstanding during the year.

c$.$ The interest expense on the income statement relates to the bonds payable; the amount of bonds outstanding did not change during the year.

d$.$ Selected balances at the beginning of the current year were:

Accounts receivable

Inventory

Total assets

$$270,000$

$$360,000$

$$1,800,000$

e$.$ Selected financial ratios computed from the statements below for the current year are:

$\backslash$table$[[$Earnings per share,$$2\mathrm{.}30$