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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 $ 3,231 $ 3,357 Accounts payable $ 2,148 $ 2,590
Accounts receivable 4,772 5,791 Notes payable 1,745 2,106
Inventory 12,458 13,792 Other 89 106
Total $ 20,461 $ 22,940 Total $ 3,982 $ 4,802
Long-term debt $ 13,500 $ 16,260
Owners equity
Common stock
and paid-in surplus $ 37,500 $ 37,500
Fixed assets Accumulated retained earnings 15,649 39,039
Net plant and equipment $ 50,170 $ 74,661 Total $ 53,149 $ 76,539
Total assets $ 70,631 $ 97,601 Total liabilities and owners equity $ 70,631 $ 97,601

SMOLIRA GOLF, INC. 2019 Income Statement
Sales $ 187,170
Cost of goods sold 126,103
Depreciation 5,343
EBIT $ 55,724
Interest paid 1,440
Taxable income $ 54,284
Taxes 18,999
Net income $ 35,285
Dividends $ 11,895
Retained earnings 23,390

Smolira Golf has 13,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2019 was $76.
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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