[The following information applies to the questions displayed below.]

Markus Companys common stock sold for $5.00 per share at the end of this year. The company paid a common stock dividend of $0.80 per share this year. It also provided the following data excerpts from this years financial statements:

	Ending Balance		Beginning Balance
Cash	$	45,000	$	42,000
Accounts receivable	$	90,000	$	65,000
Inventory	$	72,100	$	90,000
Current assets	$	207,100	$	197,000
Total assets	$	766,000	$	836,400
Current liabilities	$	88,000	$	82,500
Total liabilities	$	196,000	$	176,400
Common stock, $1 par value	$	159,000	$	159,000
Total stockholders equity	$	570,000	$	660,000
Total liabilities and stockholders equity	$	766,000	$	836,400

	This Year
Sales (all on account)	$	1,045,000
Cost of goods sold	$	606,100
Gross margin	$	438,900
Net operating income	$	300,000
Interest expense	$	15,000
Net income	$	199,500

1. What is the earnings per share?

3. What is the dividend payout ratio and the dividend yield ratio? (Do not round intermediate calculations. Round your answer to the nearest whole percentage place. i.e., 0.1234 should be considered as 12%.)

Dividend payout ratio		%
Dividend yield ratio		%

5. What is the return on equity? (Round your answer to the nearest whole percentage place. i.e., 0.1234 should be considered as 12%.)

Return on equity

%

7. What is the amount of working capital and the current ratio at the end of this year? (Round "Current ratio" to 2 decimal places.)

Working capital ________

Current ratio _________