Some recent financial statements for Smolira Golf, Inc., follow. SMOLIRA GOLF, INC. Balance Sheets as of December 31, 2018 and 2019 2018 2019 2018 2019 Assets Liabilities and Owners' Equity Current assets Current liabilities Cash $ 3,181 $ 3,257 Accounts payable $ 2,158 $ 2,610 Accounts receivable 4,762 5,771 Notes payable 1,755 2,126 Inventory 12,498 13,772 Other 91 108 Total $20,441 $22,800 Total $ 4,004 $ 4,844 $ 13,300 $16,060 Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings 38,500 $38,500 $ Fixed assets 15,659 39,185 Net plant and equipment $51,022 $ 75,789 Total $ 54,159 $77,685 Total assets $71,463 $98,589 Total liabilities and owners' equity $ 71,463 $ 98,589 SMOLIRA GOLF, INC. 2019 Income Statement $ 187,570 Sales 126,303 Cost of goods sold Depreciation 5,323 EBIT Interest paid $ 55,944 1,420 Taxable income Taxes $ 54,524 19,083 Net income $ 35,441 Dividends Retained earnings $ 11,915 23,526 Smolira Golf has 11,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2019 was $78. 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 is the price-sales ratio? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) c. What are the dividends per share? (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 2019? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) * Answer is complete but not entirely correct. a. b. Price-earnings ratio Price-sales ratio Dividends per share Market-to-book ratio 28.89 X times 5.51 X times 1.00 X 12.60 X times c. $ d