There is a fictional company with the attached information.

B C D F H 1 ABC Health Care HCA Health Care 2 HCSG (Healthcare Services) Industry Ratio Price Earning Ratio 2019 2018 2017 2019 2018 2017 3 2019 Market Price 2018 2017 83.62 83.62 83.62 146 121.41 34.68 22.99 36.92 4 Earnings Per Share 47.58 7.8 9.15 10.07 10.6: $5.94 0.86 5 1.12 Price Earnings Ratio 1.18 12.10 10.63 9.14 14.50 11.40 14.26 6 26.73 32.96 40.32 7 8 ABC Health Care HCA Health Care 9 Price Book Ratio HCSG (Healthcare Services) Industry Ratio 2019 2018 2017 2019 2018 2017 2019 10 2018 Market Price 2017 83.62 83.62 83.62 146 121.41 84.68 22.99 36.92 11 Book Value per Share 47.58 199.1 209.05 226 -1.67 -8.51 -14.27 12 6.21 5.97 Price to Book Ratio 5.45 0.42 0.40 0.37 -87.43 -14.27 -5.93 3.70 6.18 8.7 Note: HCA and Industry ratios are taken on 31s December from websites Formula B C D E F G H 1 J ABC Health Care HCA Health Care 2 HCSG (Healthcare Services) Industry Ratio Price Earning Ratio 2019 2018 2017 2019 2018 2017 2019 3 2018 Market Price 2017 83.62 83.62 83.62 146 121.41 84.68 22.99 36.97 4 Earnings Per Share 47.5 6.91 7.87 9.15 10.07 10.65 $5.94 0.86 5 Price Earnings Ratio 1.12 =B3/B4 =C3/C4 1.18 -D3/D4 =E3/E4 =F3/F4 =G3/G4 =H3/H4 =13/14 =J3/J4 ABC Health Care HCA Health Care 9 Price Book Ratio HCSG (Healthcare Services) Industry Ratio 2019 BTOZ 2017 2019 2018 2017 2019 2018 10 Market Price 2017 83.62 83.62 83.62 146 121.41 34.68 22.99 36.92 11 Book Value per Share 47.58 199.1 209.05 226 -1.67 -8.51 14.27 6.21 5.9 5.45