SMOLIRA GOLF, INCORPORATED
Balance Sheets as of December 31, 2021 and 2022
Assets	2021	2022	Liabilities and Owners Equity	2021	2022
Current assets			Current liabilities
Cash	$ 3,251	$ 3,407	Accounts payable	$2,143	$ 2,580
Accounts receivable	4,777	5,801	Notes payable	1,740	2,096
Inventory	12,438	13,802	Other	88	105
Total	$ 20,466	$ 23,010	Total	$ 3,971	$ 4,781
			Long-term debt	$ 13,600	$ 16,360
			Owners equity
			Common stock and paid-in surplus	$ 37,000	$ 37,000
Fixed assets			Accumulated retained earnings	15,644	38,966
Net plant and equipment	$ 49,749	$ 74,097	Total	$ 52,644	$ 75,966
Total assets	$ 70,215	$ 97,107	Total liabilities and owners equity	$ 70,215	$ 97,107

SMOLIRA GOLF, INCORPORATED
2022 Income Statement
Sales	$ 186,970
Cost of goods sold	126,003
Depreciation	5,353
EBIT	$ 55,614
Interest paid	1,450
Taxable income	$ 54,164
Taxes	18,957
Net income	$ 35,207
Dividends	$ 11,885
Retained earnings	23,322

Smolira Golf has 12,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2022 was $75. a. What is the price-earnings ratio? Note: Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16. b. What is the price-sales ratio? Note: Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16. c. What are the dividends per share? Note: Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16. d. What is the market-to-book ratio at the end of 2022 ? Note: Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16