The following cases are independent. Case A Reclamation Resources Limited had 2,860,000 common shares outstanding on 1

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The following cases are independent.

Case A Reclamation Resources Limited had 2,860,000 common shares outstanding on 1 January 20X8. On 1 March, 286,000 common shares were issued as a \(10 \%\) stock dividend. On 1 June, 200,000 common shares were repurchased and retired. On 1 November, 400,000 shares were issued as part of a contingent share agreement. The contingency had been met on 1 August, but the shares were not issued until 1 November.
Case B Canadian Ore Corp. had 3,000,000 common shares outstanding on 1 January 20X8. On 1 March, 400,000 common shares were issued for cash. On 1 July, 200,000 common shares were repurchased and retired. On 1 November, 640,000 common shares were issued as a stock dividend.
Case C Minerals Limited had 6,950,000 common shares outstanding on 1 January 20X8. No shares were issued or retired during 20X8, which has a 31 December year-end. On 15 January \(20 \mathrm{X} 9\), before the audit report was issued, a one-for-four reverse stock split was effective.
Required:
For each case, calculate the weighted-average number of common shares to use in the calculation of basic EPS in \(20 \mathrm{X} 8\).

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