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

SMOLIRA GOLF, INCORPORATED

Balance Sheets as of December $31,2021$ and $2022$

Assets $20212022$ Liabilities and Owners$$ Equity $20212022$

Current assets Current liabilities

Cash $ $2,821$ $ $2,657$ Accounts payable $ $2,218$ $ $2,730$

Accounts receivable $4,7025,651$ Notes payable $1,8152,246$

Inventory $12,73813,652$ Other $103120$

Total $ $20,261$ $ $21,960$ Total $ $4,136$ $ $5,096$

Long$-$term debt $ $14,600$ $ $17,360$

Owners$$ equity

Common stock and paid$-$in surplus $ $44,500$ $ $44,500$

Fixed assets Accumulated retained earnings $15,71940,061$

Net plant and equipment $ $58,694$ $ $85,057$ Total $ $60,219$ $ $84,561$

Total assets $ $78,955$ $ $107,017$ Total liabilities and owners$$ equity $ $78,955$ $ $107,017$

SMOLIRA GOLF, INCORPORATED

$2022$ Income Statement

Sales $ $189,970$

Cost of goods sold $127,503$

Depreciation $5,203$

EBIT $ $57,264$

Interest paid $1,300$

Taxable income $ $55,964$

Taxes $19,587$

Net income $ $36,377$

Dividends $ $12,035$

Retained earnings $24,342$

Smolira Golf has $11,000$ shares of common stock outstanding, and the market price for a share of stock at the end of $2022$ was $$90.$

What is the price$-$earnings ratio?

Note: Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$

What is the price$-$sales ratio?

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What are the dividends per share?

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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$.,32\mathrm{.}16.$