(1) Working papers shall include the following information on outstanding common stock for the five calendar years preceding the end of the test period and by months for the 12 month test period:

(a) Average number of shares outstanding;

(b) Earnings per average share for only the five years preceding the test year;

(c) Annual earnings per share for only the latest reported 12 month average;

(d) Annual dividend rate per share;

(e) Dividends listed as percent of earnings;

(f) Average market price based on the monthly high and low.