Some recent financial statements for Smolira Golf, Incorporated, follow.

SMOLIRA GOLF, INCORPORATED

Balance Sheets as of December $31,2021$ and $2022$

Assets $20212022$ Liabilities and Owners$$ Equity $20212022$

Current assets Current liabilities

Cash $ $6,358$ $ $7,866$ Accounts payable $ $4,880$ $ $5,381$

Accounts receivable $9,24811,445$ Notes payable $3,9594,479$

Inventory $14,58029,641$ Other $198429$

Total $ $30,186$ $ $48,952$ Total $ $9,037$ $ $10,289$

Long$-$term debt $ $32,100$ $ $40,000$

Owners$$ equity

Common stock and paid$-$in surplus $ $40,000$ $ $40,000$

Fixed assets Accumulated retained earnings $39,41065,869$

Net plant and equipment $ $90,361$ $ $107,206$ Total $ $79,410$ $ $105,869$

Total assets $ $120,547$ $ $156,158$ Total liabilities and owners$$ equity $ $120,547$ $ $156,158$

SMOLIRA GOLF, INCORPORATED

$2022$ Income Statement

Sales $ $287,318$

Cost of goods sold $220,396$

Depreciation $10,913$

EBIT $ $56,009$

Interest paid $2,264$

Taxable income $ $53,745$

Taxes $11,286$

Net income $ $42,459$

Dividends $ $16,000$

Retained earnings $26,459$

Smolira Golf has $10,000$ shares of common stock outstanding, and the market price for a share of stock at the end of $2022$ was $$73.$

What is the price$-$earnings ratio?

Note: Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$

What is the price$-$sales ratio?

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What are the dividends per share?

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What is the market$-$to$-$book ratio at the end of $2022?$

Note: Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$