The following financial information is available for Sunland Ltd. as at December 31 (in thousands, except for per share amounts): Profit for the year Preferred share dividends (total) Weighted average number of common shares Dividends per common share Market price per common share (a) 2024 $1,859 $73 472 $3.10 $51.00 2023 $2,003 $2,503 $43 470 $2.85 2022 $57.75 $30 471 $2.70 $64.25

The following financial information is available for Sunland Ltd. as at December 31 (in thousands, except for per share amounts): \begin{tabular}{lrrr|} \hline Profit for the year & 2.024 & 2023 & 2022 \\ \hline Preferred share dividends (total) & $1,859 & $2,003 & $2,503 \\ Weighted average number of commonshares & 472 & 470 & 471 \\ Dividends per commonshare & $3.10 & $2.85 & $2.70 \\ Market price per common share & $51.00 & $57.75 & $64.25 \end{tabular} (a) Calculate the earnings per share, price-earnings ratio, and payout ratio for the common shareholders for each of the three years. (Round earnings per shore and poyout ratio answers to 2 decimal ploces, eg. 5.76. Round price earnings ratio answers to 1 decimal place, es. 15.7.)