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Here is the income statement for Kingbird, Inc. KINGBIRD, INC. Income Statement For the Year Ended December 31, 2017 Sales revenue Cost of goods sold Gross profit Expenses (including $10,200 interest and $23,700 income $444,800 240,700 204,100 75,400 $ 128,700 taxes) Net income Additional information: 1. Common stock outstanding January 1, 2017, was 25,600 shares, and 40,000 shares were outstanding at December 31, 2017. 2. The market price of Kingbird stock was $13 in 2017 3. Cash dividends of $22,000 were paid, $6,700 of which were to preferred stockholders Compute the following measures for 2017. (Round all answers to 2 decimal places, e.g. 1.83 or 2.51%) (a) Earnings per share (b) Price-earnings ratio (c) Payout ratio 3.22 4.04 times 17.101190 (d) Times interest earned 20 times