The following income statement was reported for Bauer Inc. for the first year of operations ending December 31, 2016 reported (in thousands of dollars): 4. Sales revenue Expenses: Cost of sales Wages Rent Utilities Miscellaneous Total expenses Income before taxes Income tax expense Net income $24,500 $12,100 5,300 900 500 600 19,400 5,100 1,785 $3,315 Required: A. Calculate net profit margin. B. Calculate earnings per share if there are 200,000 weighted average shares of common stock outstanding