Some recent financial statements for Smolira Golf, Incorporated, follow.

SMOLIRA GOLF, INCORPORATED
Balance Sheets as of December 31, 2021 and 2022
Assets	2021	2022	Liabilities and Owners Equity	2021	2022
Current assets			Current liabilities
Cash	$ 3,091	$ 3,107	Accounts payable	$2,173	$ 2,640
Accounts receivable	4,747	5,741	Notes payable	1,770	2,156
Inventory	12,558	13,742	Other	94	111
Total	$ 20,396	$ 22,590	Total	$ 4,037	$ 4,907
			Long-term debt	$ 13,000	$ 15,760
			Owners equity
			Common stock and paid-in surplus	$ 40,000	$ 40,000
Fixed assets			Accumulated retained earnings	15,674	39,404
Net plant and equipment	$ 52,315	$ 77,481	Total	$ 55,674	$ 79,404
Total assets	$ 72,711	$ 100,071	Total liabilities and owners equity	$ 72,711	$ 100,071

SMOLIRA GOLF, INCORPORATED
2022 Income Statement
Sales	$ 188,170
Cost of goods sold	126,603
Depreciation	5,293
EBIT	$ 56,274
Interest paid	1,390
Taxable income	$ 54,884
Taxes	19,209
Net income	$ 35,675
Dividends	$ 11,945
Retained earnings	23,730

Smolira Golf has 10,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2022 was $81.

1. What is the price-earnings ratio?

Note: Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.

1. What is the price-sales ratio?

Note: Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.

1. What are the dividends per share?

Note: Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.

1. What is the market-to-book ratio at the end of 2022?

Note: Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.