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The following information pertains to Sunland Company. Assume that all balance sheet amounts represent both average and ending balance figures. Assume that all sales were on credit. $ 45000 24000 Assets Cash and short-term investments Accounts receivable (net) Inventory Property, plant and equipment Total Assets 16000 205000 $290000 Liabilities and Stockholders' Equity Current liabilities $ 56000 Long-term liabilities 83000 Stockholders' equity-common 151000 Total Liabilities and Stockholders' $290000 Equity Income Statement Sales revenue $ 86000 44000 Cost of goods sold Gross margin Operating expenses Net income 142000 19000 $ 23000 5000 $23 Number of shares of common stock Market price of common stock Dividends per share on common stock Cash provided by operations 0.90 $25000 What is the price earnings ratio for this company? 5.0 times O 1.5 times O 7.0 times 3.5 times