The following information pertains to Parsons Co.:

Preferred stock, cumulative:
Par value per share		$100
Dividend rate		8%
Shares outstanding		10,000
Dividends in arrears		none
Common stock:
Par value per share		$10
Shares issued		120,000
Dividends paid per share		$2.20
Market price per share		$49.00
Additional paid-in capital		$510,000
Unappropriated retained earnings (after closing)		$280,000
Retained earnings appropriated for contingencies		$320,000
Common treasury stock:
Number of shares		10,000
Total cost		$240,000
Net income		$619,000

Compute (assume no changes in balances during the past year): (Round per share and ratios to 2 decimal places, e.g. $15.25 or 15.25%.)

(a)		Total amount of stockholders' equity in the balance sheet		$
(b)		Earnings per share of common stock		$	per share
(c)		Book value per share of common stock		$	per share
(d)		Payout ratio of common stock			%
(e)		Return on common stock equity