Griffins Goat Farm, Inc., has sales of $674,000, costs of $336,000, depreciation expense of $80,000,

Griffins Goat Farm, Inc., has sales of $674,000, costs of $336,000, depreciation expense of $80,000, interest expense of $50,000, a tax rate of 22 percent, and paid out $43,000 in cash dividends. The firm has 28,600 shares of common stock outstanding.

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