Jasper Ltd Is a Public Company Trading on the Toronto

Jasper Ltd is a public company trading on the Toronto Stock Exchange.The company's shares are currently trading for $26.00 per share.Jasper just released the following information related to its 2014
year-end: $\begin{array}{lrr}&2014&2013\\\text { Total Assets } & \$ 1,567,445 & 1,258,540 \\\text { Total Liabilities } & 545,900 & 533,900 \\\text { Net Income } & 162,600 & 55,600\\\text { Preferred Share Dividends } & \$ 12,000 & \$ 12,000 \\\text { Share Capital - Preferred Shares } & \$ 500,000 & \$ 500,000 \\\text { Share Capital - Common Shares } & \$ 270,000 & \$ 100,000\\\text { Retained Earnings } & \$ 251,545 & \$ 124,640 \\\text { Average number of common shares outstanding } & 30,000 & 20,000\end{array}$ Common shareholders' equity at the end of 2012 was $87,495.
Required:
A) Did Jasper Ltd pay any common dividends in 2014? If so, how much?
B) What was the average issue price of the common shares they issued in 2014? C) What was their book value per share in 2014?
D) Calculate the company's earnings per share for 2013 and 2014.
E) Calculate the company's return on shareholders' equity for 2013 and 2014.