Some recent financial statements for Smolira Golf, Inc., follow.

SMOLIRA GOLF, INC. Balance Sheets as of December 31, 2015 and 2016

2015 2016 2015 2016

Assets Liabilities and Owners’ Equity

Current assets Current liabilities

Cash $ 3,181 $ 3,257 Accounts payable $ 2,158 $ 2,610

Accounts receivable 4,762 5,771 Notes payable 1,755 2,126

Inventory 12,498 13,772 Other 91 108

Total $ 20,441 $ 22,800 Total $ 4,004 $ 4,844

Long-term debt $ 13,300 $ 16,060

Owners’ equity

Common stock and paid-in surplus $ 38,500 $ 38,500

Fixed assets Accumulated retained earnings 15,659 39,185

Net plant and equipment. $ 51,022 $ 75,789 Total $ 54,159 $ 77,685

Total assets $ 71,463 $ 98,589 Total liabilities and owners’ equity $ 71,463 $ 98,589

SMOLIRA GOLF, INC.

2016 Income Statement

Sales $ 187,570

Cost of goods sold 126,303

Depreciation 5,323

EBIT $ 55,944

Interest paid 1,420

Taxable income $ 54,524

Taxes 19,083

Net income $ 35,441

Dividends $ 11,915

Retained earnings 23,526

Smolira Golf has 11,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2016 was $78.

What is the price–earnings ratio? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Price–earnings ratio times

What is the price–sales ratio? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Price–sales ratio times

What are the dividends per share? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Dividends per share

$ What is the market-to-book ratio at the end of 2016? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

Market-to-book ratio times