The following information was taken from the financial statements of Finn Resources Inc. for December 31 of the current fiscal year:

Common stock, $40 par value (no change during the year)	$9,200,000
Preferred $4 stock, $100 par (no change during the year)	3,000,000

The net income was $626,000 and the declared dividends on the common stock were $85,100 for the current year. The market price of the common stock is $18.7 per share.

For the common stock, determine (a) the earnings per share, (b) the price-earnings ratio, (c) the dividends per share, and (d) the dividend yield. If required, round your answers to two decimal places.

a. Earnings per Share	$
b. Price-Earnings Ratio
c. Dividends per Share	$
d. Dividend Yield		%