Sheffield Corporation had sales revenue of $5,905,000 and investment revenue of $230,000 for the year ended December 31, 2023. Other items pertaining to 2023 were as follows: Sheffield has 100,000 common shares outstanding throughout the year. Assume the average market price for the common shares is $27.30. What is Sheffield's price earnings ratio? (Round answer to 0 decimal places, e.g. 5,275.) Price earnings ratio times