$ The financial statements for Castile Products, Inc., are given below: Castile Products, Inc. Balance Sheet December 31 Assets Current assets: Cash $ 21,000 Accounts receivable, net 250,000 Merchandise inventory 380,000 Prepaid expenses 9,000 Total current assets 660,000 Property and equipment, net 880,000 Total assets $1,540,000 $ 260,000 330,000 590,000 Liabilities and Stockholders' Equity Liabilities: Current liabilities Bonds payable, 10% Total liabilities Stockholders' equity Common stock, $10 par value Retained earnings Total stockholders' equity Total liabilities and equity $ 130,000 820,000 950,000 $1,540,000 Castile Products, Inc. Income Statement For the Year Ended December 31 Sales $2,260,000 Cost of goods sold 1,170,000 Gross margin 1,090,000 Selling and administrative expenses 570,000 Net operating income 520,000 Interest expense 33,000 Net income before taxes Income taxes (30%) Net income 487,000 146, 100 $ 340,900 Account balances at the beginning of the year were: accounts receivable, $150,000; and inventory, $270,000. All sales were on account. Assume that Castile Products, Inc., paid dividends of $3.25 per share during the year. Also assume that the company's common stock had a market price of $63 at the end of the year and there was no change in the number of outstanding shares of common stock during the year. Earnings per share. (Round your answer to 2 decimal places.) Earnings per share Dividend payout ratio. (Round your intermediate calculations to 2 decimal places. Round your final percentage answer to 1 decimal place (i.e., 0.1234 should be considered as 12.3%).) Dividend payout ratio % Dividend yield ratio. (Round your percentage answer to 1 decimal place (i.e., 0.1234 should be considered as 12.3%).) Dividend yield ratio % Price-earnings ratio. (Round your intermediate calculations to 2 decimal places and final answer to 1 decimal place.) Price-earnings ratio Book value per share. (Round your answer to 2 decimal places.) Book value per share