The financial statements of Burnaby Mountain Trading Company are shown below.

Income Statement 2017
Sales	$	7,000,000
Cost of Goods Sold		5,000,000
Gross Profit	$	2,000,000
Selling and Administrative Expenses		1,700,000
EBIT	$	300,000
Interest Expense		50,000
Income before Tax	$	250,000
Taxes		100,000
Net Income	$	150,000

Burnaby Mountain Trading Company Comparative Balance Sheets
	2017			2016
Cash	$	90,000		$	80,000
Accounts Receivable		810,000			800,000
Inventory		800,000			720,000
Total Current Assets	$	1,700,000		$	1,600,000
Fixed Assets		2,600,000			2,400,000
Total Assets	$	4,300,000		$	4,000,000
Accounts Payable	$	500,000		$	400,000
Bank Loans		100,000			100,000
Total Current Liabilities	$	600,000		$	500,000
Long-term Bonds		400,000			300,000
Total Liabilities	$	1,000,000		$	800,000
Common Stock (200,000 shares)		500,000			500,000
Retainded Earnings		2,800,000			2,700,000
Total Equity	$	3,300,000		$	3,200,000
Total Liabilities and Equity	$	4,300,000		$	4,000,000

Note: The common shares are trading in the stock market for $27 each. Refer to the financial statements of Burnaby Mountain Trading Company. The firm's P/E ratio for 2017 is _________.