The following items and amounts were taken from Oriole Inc.$\text{'}$ net sales $$435,400,$ cost of goods $$228500,$ gross profit $206900,$ expenses$($including $$11,300$ interest, and $22,500$ income taxes $70900,$ net income $$136,000$ Additional information $1.$ common stock outstanding Janurary $1,2025$ was$26600$ shares, and $38600$ were outstanding at December $31,2025.2.$ The market price of Oriole stock was $$14$ on December $31,2025.3.$ Cash dividends of $$23400$ was declared and paid. Compute the following measures for $2025.$ a$.$ Earnings per share, b$.$ Price$-$earning ratio, c$.$ Payout ratio d$.$ Times interest earned