Problem 2-4 Per-Share Earnings and Dividends (LOI) Billy's Exterminators, Inc., has sales of $661,000, costs of $316,000, depreciation expense of $68,000, interest expense of $44,000, a tax rate of 35 percent, and paid out $112,800 in cash dividends. The firm has 120,000 shares of common stock outstanding. What are the earnings per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Earnings per share What are the dividends per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Dividends per share