Cullumber Jewelers management announced that the company had net earnings of $8,247,000 for this year....

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Cullumber Jewelers management announced that the company had net earnings of $8,247,000 for this year. The company has 3,528,000 shares outstanding, and the year-end stock price is $54.26. What are Cullumber's earnings per share and P/E ratio? (Round answers to 2 decimal places, es. 12.25)

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