Here is the income statement for Bachus, Inc.

BACHUS, INC.
Income Statement
For the Year Ended December 31, 2012

Sales

$400,000

Cost of goods sold

230,000

Gross profit

170,000

Expenses (including $16,000 interest and $24,000 income taxes)

98,000

Net income

$ 72,000

Additional information:

1. Common stock outstanding January 1, 2012, was 32,000 shares, and 40,000 shares were outstanding at December 31, 2012.

2. The market price of Bachus, Inc., stock was $14 in 2012.

3. Cash dividends of $21,000 were paid, $5,000 of which were to preferred stockholders.

Instructions

Compute the following measures for 2012.

(a) Earnings per share. (c) Payout ratio.

(b) Price-earnings ratio. (d) Times interest earned ratio.