Sokov Companys income statement information follows.

	2014			2013
Net sales	$	417,000		$	270,000
Income before interest and taxes		115,000			80,000
Net income after taxes		55,400			64,000
Interest expense		9,150			7,400
Stockholders equity, December 31 (2012:$196,000)		309,000			243,000
Common stock, December 31		202,000			227,000

The average number of shares outstanding was 7,800 for 2014 and 6,900 for 2013

Find:

A) Number of times interest was earned

B) Earnings per share based on the average number of shares outstanding

C) Price-earnings ratio (market prices: 2014, $69 per share; 2013, $77 per share).

D) Return on Average Equity

E) Net Margin