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	$	5,298	$	5,827		Accounts payable	$	3,754	$	3,986
Accounts receivable		7,707		8,477		Notes payable		3,045		3,318
Inventory		12,150		21,956		Other		152		179
Total	$	25,155	$	36,260		Total	$	6,951	$	7,483
						Long-term debt	$	24,700	$	16,000
						Owners equity
						Common stock
						and paid-in surplus	$	40,000	$	37,000
Fixed assets						Accumulated retained earnings		28,805		55,189
Net plant and equipment	$	75,301	$	79,412		Total	$	68,805	$	92,189
Total assets	$	100,456	$	115,672		Total liabilities and owners equity	$	100,456	$	115,672

SMOLIRA GOLF, INC. 2019 Income Statement
Sales			$	229,854
Cost of goods sold				184,317
Depreciation				8,730
EBIT			$	36,807
Interest paid				1,811
Taxable income			$	34,996
Taxes				7,349
Net income			$	27,647
Dividends	$	16,000
Retained earnings		11,647

Smolira Golf has 10,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2019 was $73.

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.)

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	$	5,298	$	5,827		Accounts payable	$	3,754	$	3,986
Accounts receivable		7,707		8,477		Notes payable		3,045		3,318
Inventory		12,150		21,956		Other		152		179
Total	$	25,155	$	36,260		Total	$	6,951	$	7,483
						Long-term debt	$	24,700	$	16,000
						Owners equity
						Common stock
						and paid-in surplus	$	40,000	$	37,000
Fixed assets						Accumulated retained earnings		28,805		55,189
Net plant and equipment	$	75,301	$	79,412		Total	$	68,805	$	92,189
Total assets	$	100,456	$	115,672		Total liabilities and owners equity	$	100,456	$	115,672

SMOLIRA GOLF, INC. 2019 Income Statement
Sales			$	229,854
Cost of goods sold				184,317
Depreciation				8,730
EBIT			$	36,807
Interest paid				1,811
Taxable income			$	34,996
Taxes				7,349
Net income			$	27,647
Dividends	$	16,000
Retained earnings		11,647

Smolira Golf has 10,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2019 was $73.

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.)