Westside Company Statement of Financial Position December 31, Year 2 and Year 1 (dollars in thousands) Year 2 Year 1 Current Assets: Cash And Marketable Securities Accounts Receivable, $ 180 $ 170 $ 140 $ 120 $ 160 $ 180 Inventory Prepaid Expenses Total Current Assets $ 50 $ 40 $ 530 $ 510 Noncurrent Assets: $1,370 $1,370 Plant & Equipment, Net Total Assets $1,900 $1,880 $ 150 $ 190 $ 70 $ 80 $ 140 $ 150 $360 $ 420 $ 280 $ 300 Current Liabilities: Accounts Payable Accrued Liabilities Notes Payable, Short Term Total Current Liabilitles Noncurrent Liabilities: Bonds Payable Total Liabilities Shareholders' Equity Preferred Shares, $20 Par, 10% Common Shares, $10 Par Additional Paid-In Capital-Common Shares Retained Earnings Total Shareholders' Equity Total Liabilities & Shareholders' Equity $ 640 $ 720 $ 100 $ 100 $ 240 $ 240 $ 180 $ 180 $ 740 $ 640 $1,260 $1,160 $1.900 $1,880 Westside Company Income Statement For the Year Ended December 31, Year 2 (dollars in thousands) $2,250 $1,570 $ 680 $ 270 ales (All on Account) Cost of Goods Sold ross Margin Pperating Expenses Het Operating Income nterest Expense et Income before Taxes ncome Taxes (30%) $ 410 $ 30 $ 380 $ 114 let Income $ 266 otal dividends during Year 2 totalled $166,000, of which $10,000 were preferred dividends. The market price of a common share on December 31, Year 2 was $150. A. Westside Company's earnings per common share for Year 2 was closest to which of the following? B. Westside Company's price-earnings ratio on December 31, Year 2 was closest to which of the following? C. Westside company's dividend payout ratio for Year 2 was closest to which of the following? D. Westside Company's dividend yleld ratio on December 31, Year 2 was closest to which of the following