The following information pertains to Hagibis Clothing Company.: Preference shares, cumulative: Par per share Dividend rate Shares outstanding Dividends in arrears Ordinary shares: Par per share Shares issued $100 8% 5,000 none $10 60,000 Dividends paid per share $2.70 Market price per share $48.00 Share premium-ordinary $200,000 Unappropriated retained earnings (after closing) $135,000 Retained earnings appropriated for contingencies $150,000 Ordinary treasury shares: Number of shares Total cost Net income Instructions Compute (assume no changes in balances during the past year): 21. Total amount of equity in the statement of financial position 22. Earnings per share 23. Book value per ordinary share 24. Payout ratio 25. Return on ordinary share equity 5,000 $125,000 $370,000