need answers checked for 25 and 26. Need help completing 27 and 28.

25. Given the following information for Langs, Inc., calculate per share dividehd dollar amount (that is, the dividends per share), rounided to the nearest cent (i.e., \$5.21843 =$5.22 ) that the company paid out in 2021: - Retained eamings reported on December 31,2020 balance sheet =$4,816,200; Net Income reported on December 31,2020 income statement =$658,700; Number of shares of common stock outstanding at the end of 2020: 206,600 shares - Retained eamings reported on December 31,2021 balance sheet: $5,326,800; Net Income reported on December 31, 2021 income statement: $747,900; Number of shares of common stock outstanding at the end of 2021:220,000 shares \$1.08 pershare dividend 26. Tremendous Tire, Inc. gathered the following condensed data for the year ended December 31,2021 : Tremendous Tire's assets at the beginning of 2021 were $910,000, and the assets were $951,800 at the end of 2021 . What did Tremendous Tire, Inc. report as net income on its 2021 income statement? \$\$ 7, 140 27. In 2021, the Delmar Design Agency, Inc, purchased 657,400 units from its supplier at a cost of $260.00 per unit. Delmar Design Agency sold 710,300 units of its product in 2021 at a price of $298.00 per unit. Delmar Design Agency began 2021 with 65,400 units in inventory (inventory is carried at a cost of $260.00 per unit). In 2021, operating expenses for Delmar Design Agency, Inc. were $15,498,300, interest expense was $3,120,300, taxes were $4,329,400 and dividends paid were $182,300. Using this information, compute Delmar Design Agency's gross profit for 2021 . 28. Referring back to the previous question, compute Delmar Design Agency's 2021 ending inventory balance in dollars (valued at cost per unit of $260.00 )