i just need help on Part C. i dont understand what i did wrong. I already put 12.59% but its wrong. then I put 12.60% but it is also wrong. please explain!

Here is the income statement for Skysong, Inc. Sales revenue Cost of goods sold Gross profit Expenses (including $14,000 interest and $25,200 income taxes) Net income Additional information: 1. 2. SKYSONG, INC. Income Statement For the Year Ended December 31, 2022 3. (a) $438,400 217,900 220,500 Earnings per share 89,500 Common stock outstanding January 1, 2022, was 26,700 shares, and 36,500 shares were outstanding at December 31, 2022. The market price of Skysong stock was $15 in 2022. Cash dividends of $21,300 were paid, $5.500 of which were to preferred stockholders. Compute the following measures for 2022. (Round all answers to 2 decimal places, e.g. 1.83 or 2.51%) $ $131.000 Additional information: 1. Common stock outstanding January 1, 2022, was 26,700 shares, and 36,500 shares were outstanding at December 31, 2022. The market price of Skysong stock was $15 in 2022. Cash dividends of $21,300 were paid, $5,500 of which were to preferred stockholders. 2. 3. Compute the following measures for 2022. (Round all answers to 2 decimal places, e.g. 1.83 or 2.51%) (a) Earnings per share (b) (c) (d) Price-earnings ratio Payout ratio Times interest earned 3.97 3,78 12.16 times % times