The income statement for Sutherland, Inc. appears below.

SUTHERLAND, INC.
Income Statement
For the Year Ended December 31, 2017
Net sales	$436,000
Cost of goods sold	192,000
Gross profit	244,000
Expenses (including $16,500 interest and $24,000 income taxes)	84,000
Net income	$160,000

Additional information:

1. The weighted-average common shares outstanding in 2017 were 20,000 shares.

2. The market price of Sutherland, Inc. stock was $13 in 2017.

3. Cash dividends of $29,000 were paid, $5,100 of which were to preferred stockholders.

Compute the following ratios for 2017.

Earnings per share
Price-earnings ratio		times
Payout ratio		%
Times interest earned		times