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Elite Trailer has an operating profit of $282,000. Interest expense for the year was $39,200; preferred dividends paid were $29,500, and common dividends paid were $40,900. The tax was $61,700. The firm has 25,800 shares of common stock outstanding. a. Calculate the earnings per share and the common dividends per share for Elite Trailer. Note: Round your answers to 2 decimal places. b. What was the increase in retained earnings for the year? Elite Trailer has an operating profit of $282,000. Interest expense for the year was $39,200; preferred dividends paid were $29,500, and common dividends paid were $40,900. The tax was $61,700. The firm has 25,800 shares of common stock outstanding. a. Calculate the earnings per share and the common dividends per share for Elite Trailer. Note: Round your answers to 2 decimal places. b. What was the increase in retained earnings for the year