Selected data from the financial statements of Ned Kelly (NK) are presented below. 2014 $160 000 45 000 Total comprehensive income Cash dividends paid on ordinary share Average number of ordinary shares Market price per ordinary share year-end 2013 $123 000 36 000 145 000 130 000 17.00 12.00 The Price to Earnings ratio for 2014 is: O 13.81 O 17.77 0 20.63 O 18.97