(15%)五、 The income statement for Dibble Company for the year ended December 31, 2014 appeals below.

★Includes $30,000 of interest expense and $12,000 of income tax expense. Additional information: 1. Ordinary shares outstanding on January
1,2014 were 40,000 shares. On July 1, 2014, 10,000 more shares were issue(D)
2. The market price of Dibble's shares was $18 at the end of 2014.
3. Cash dividends of $30,000 were paid, $6,000 of which were paid to preference shareholders.
Instructions
Compute the following ratios for 2014: