Spice's Tea Factory reported the following for 2018: Earnings/share: Market price per share of common stock: Number of shares of common stock outstanding: Net income: Dividends/share: $22.68 $67 78,000 $53,000 $7.73 What is the price earnings ratio for Spice's Tea Factory? (Round your final answer to two decimal places.) O A. 2.93 OB. 8.67 OC. 2.95 OD. 0.22 Jennifer's Jewels reported Net Sales of $255,000, Cost of Goods Sold of $109,500, Operating Expenses of $64,400, and Income Tax Expense of $19,600. What is Jennifer's gross profit margin percentage? (Round your final answer to two decimal places, XXX%) O A. 42.77% OB. 32.07% OC. 24.41% OD. 57.23%