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The following information pertains to Greenwich Company. Assume that all balance sheet amounts represent both average and ending balance figures. Assume that all sales were on credit. Balance Sheet Assets Cash and short-term investments P40,000 Accounts receivable, net 25,000 Inventory 20,000 Property, plant, and equipment 210,000 Total Assets P295,000 Liabilities and Stockholders Equity Current Liabilities P60,000 Long-term liabilities 85,000 Stockholders' equity -- common 150,000 Total Liabilities and Stockholders' Equity P295,000 Income Statement Sales P85,000 Cost of goods sold 45,000 Gross profit P40,000 Operating expenses 20,000 Net income P20,000 Number of shares of common stock 6,000 Market price of common stock P20 Dividends per share P0.90 Requirements: 1. What is the Earnings per share (EPS)?