The following partial financial statement information pertains to Champlin Co: Balance Sheet Cash 12/31/2017 12/31/2016 120,000 64,000 Accounts Receivable Inventory 25,750 20,550 16,550 14,100 Prepaid Expenses 3,540 2,400 Total Current Assets 165,840 101,050 Property, Plant, and 253,500 128,100 Equipment TOTAL ASSETS 419,340 229,150 Total Current Liabilities Total Long-term Liabilities TOTAL LIABILITIES Income Statement Net Revenue Cost of Goods Sold Net Income. 75,000 44,000 151,417 75,002 226,417 119,002 12/31/2017 12/31/2016 112,671 111,076 45,477 40,023 19,281 31,739 PART 2: Assume that Champlin Co had: 11,000 shares of common stock outstanding as of 12/31/2016 13,000 shares of common stock outstanding as of 12/31/2017 A closing share price for the year ended 12/31/2017: $64.10 per share 1.61 Calculate Champlin Co's Earnings Per Share (EPS) for 2017. 39.00 Calculate Champlin Co's Price-to-Earnings (PE) Ratio as of 12/31/2017. decimal places. Express your answer as a decimal rounded to two decimal places. Express your answer as a decimal rounded to two