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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

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 $ 2,941 $ 2,857 Accounts payable $ 2,198 $ 2,690
Accounts receivable 4,722 5,691 Notes payable 1,795 2,206
Inventory 12,658 13,692 Other 99 116
Total $ 20,321 $ 22,240 Total $ 4,092 $ 5,012
Long-term debt $ 14,200 $ 16,960
Owners equity
Common stock
and paid-in surplus $ 42,500 $ 42,500
Fixed assets Accumulated retained earnings 15,699 39,769
Net plant and equipment $ 56,170 $ 82,001 Total $ 58,199 $ 82,269
Total assets $ 76,491 $ 104,241 Total liabilities and owners equity $ 76,491 $ 104,241

SMOLIRA GOLF, INC. 2019 Income Statement
Sales $ 189,170
Cost of goods sold 127,103
Depreciation 5,243
EBIT $ 56,824
Interest paid 1,340
Taxable income $ 55,484
Taxes 19,419
Net income $ 36,065
Dividends $ 11,995
Retained earnings 24,070

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 $86.
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.)

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