What is earnings per share? Briefly describe how it is calculated. How did earni

What is earnings per share? Briefly describe how it is calculated.
How did earnings per share by S&P 500 companies in the first quarter of 2023 compare with the same period in 2022?
Define the ratio profit margin. How is this ratio calculated directly from a company’s financial statements?
How does the author of the article calculate the profit margin of 11.8% of sales for the S&P 500 companies in the first quarter of 2023? How does this measure of profit margin compare to prior periods?
What facts indicate “a different story”—that profitability is not really 11.8% but rather it is closer to 8.6%?
If company ABC sells $1mn of goods to customers, 30% for cash and 70% on the customers’ account, what is the journal entry?
Using the linked article (and any other helpful, independently researched sources) please respond to the following questions:
linked article: https://www.wsj.com/articles/the-profit-squeeze-is-on-1e7e0adb?st=2l8qvaqhw8hgb9d&reflink=desktopwebshare_permalink