B) Find the ratio below

(e) Basic Earnings per Share (f) Price earnings ratio. (g) Dividend yield.

Net sales .	$650,000
Cost of goods sold .	422,500
Gross profit	$227,500
Operating expenses	140,500
Operating income .	$ 87,000
Interest expense	9,100
Income before taxes .	$ 77,900
Income taxes .	23,400
Net profit	$ 54,500

	Ending Balances
Cash .	$ 19,500
Accounts receivable (net) ...	65,000
Inventory .	71,500
Property, plant and equipment (net)	195,000
Total assets ..	$351,000
Current liabilities .	$ 74,100
Long-term notes payable .	97,500
Share Capital: $5 par value ..	65,000
Retained earnings	114,400
Total liabilities and equity ..	$351,000