Some recent financial statements for Smolira Golf Corp. follow.

SMOLIRA GOLF CORP. 2017 and 2018 Balance Sheets
Assets									Liabilities and Owners Equity
	2017				2018					2017				2018
Current assets									Current liabilities
Cash	$	36,085			$	39,400			Accounts payable	$	39,752			$	43,432
Accounts receivable		18,651				29,296			Notes payable		20,708				17,475
Inventory		4,120				43,312			Other		21,394				25,994
Total	$	58,856			$	112,008			Total	$	81,854			$	86,901
									Long-term debt	$	123,500			$	187,898
									Owners equity
									Common stock and paid-in surplus	$	56,700			$	56,700
									Accumulated retained earnings		262,962				302,692
Fixed assets
Net plant and equipment	$	466,160			$	522,183			Total	$	319,662			$	359,392
Total assets	$	525,016			$	634,191			Total liabilities and owners equity	$	525,016			$	634,191

SMOLIRA GOLF CORP. 2018 Income Statement
Sales					$	514,954
Cost of goods sold						365,278
Depreciation						46,588
Earnings before interest and taxes					$	103,088
Interest paid						21,383
Taxable income					$	81,705
Taxes (22%)						17,975
Net income					$	63,730
Dividends	$	24,000
Retained earnings		39,730

Smolira Golf Corp. has 57,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2018 was $28.

a.	What is the price-earnings ratio? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)
b.	What are the dividends per share? (Round your answer to 2 decimal places, e.g., 32.16.)
c.	What is the market-to-book ratio at the end of 2018? (Round your answer to 2 decimal places, e.g., 32.16.)
d.	If the companys growth rate is 6 percent, what is the PEG ratio? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)