I need references as well as some question request a excel file ! each question need 1/2 pages of answer 2.What is the difference between a companies market value and book value? How is the market value and the book value related to earnings per share? What is the market value and the book value for Berkshire Hathaway Inc? Why is there a difference in this number? 3.Solve BOTH EPS (Earnings Per Share) questions below using the ‘EPS Excel Spreadsheet’ format provided to you within the module: QUESTION #1) Stanley Department Stores reported net income of $720,000 for the year ended December 31, 2021.Additional Information: Common shares outstanding at Jan. 1, 202180,000 Incentive stock options (vested in 2020) outstanding throughout 202124,000 (Each option is exercisable for one common share at an exercise price of $37.50) During the year, the market price of Stanley’s common stock averaged $45 per share. On Aug. 30 Stanley sold 15,000 common shares. Stanley’s only debt consisted of $50,000 of 10% short term bank notes. The company’s income tax rate is 40%. Required:Compute Stanley’s basic and diluted earnings per share for the year ended December 31, 2021QUESTION #2) Information from the financial statements of Ames Fabricators, Inc., included the following: December 31 2021 2020 Common shares 100,000 100,000 Convertible preferred shares (convertible into 32,000 shares of common) 12,000 12,000 10% convertible bonds (convertible into 30,000 shares of common)$1,000,000 $1,000,000 Ames’s net income for the year ended December 31, 2021, is $500,000. The income tax rate is 40%. Ames paid dividends of $5 per share on its preferred stock during 2021.Required:Compute basic and diluted earnings per share for the year ended December 31, 2021.4 .a. Using the Berkshire Hathaway Inc from SEC.gov, read through their 10K and try to understand what they consolidate. Are you able to find information regarding the subsidiaries that roll up into the parent company, if so, what are they? Do they discuss anything else regarding the consolidation?Please submit a 1 page document (in Word) answering this assignments question.4.b . Using the public company (Berkshire Hathaway Inc) in excel, calculate 5 ratios (from your Wiley CPA book) for the current year and the prior year. Discuss why the ratio’s changed from the prior year to the current year.