The income statement for the Sheffield Discount Retail Company for the year ended December 31, 2025 appears below. Sales revenue $645,000 Cost of goods sold 375,500 Gross profit 269,500 Expenses 173,250 Net income $96,250 "Includes $21,000 of interest expense and $17.150 of income tax expense. Additional information: 1. 2. Common stock outstanding on January 1, 2025, was 50,000 shares. On July 1, 2025 10,000 more shares were issued. The market price of the company's stock was $22 at the end of 2025. 3. Cash dividends of $30,800 were paid; $4,400 of which were paid to preferred stockholders. Compute the following ratios for 2025: (Round earnings per share to 2 decimal places, eg. 2.25 and all other answers to 1 decimal place eg. 15.5) (a) Earnings per share (b) Price-earnings times (c) Times interest earned times