Sea Products Corp. (SPC) reported $6,080,000 of earnings from continuing operations for the 20X4 fiscal year, and an after-tax loss from discontinued operations of $7,610,000. Preferred dividends and a common dividend of $1 per share were declared in 20X4. The average common share price was $7 during the period (adjusted for the split; see below), and the tax rate was 35%.
SPC reported the following financial instruments as part of its capital structure at the end of 20X4: 1. 4,900,000 common shares outstanding. Of these, 2,450,000 had been issued as a 2-for-1 stock split on 1 October 20X4. The terms of all share contracts were adjusted to reflect the split, and adjusted values are given in the information that follows.
2. $5,000,000 of bonds payable, convertible into 120,000 common shares beginning in 20X12 at the option of the investor. The bonds are reported as a liability, with a discount, and as an element of equity. Interest paid this year was $240,000, and there was $50,600 of discount amortization recorded.
3. 600,000 preferred shares, with a $2 per share cumulative dividend. There had been 700,000 shares outstanding at the beginning of 20X3. In January, 100,000 shares, with an average issuance price of $625,000, were retired for $699,000.
4. Options outstanding: 150,000 shares at an option price of $10, exercisable beginning in 20X7; 500,000 shares at an option price of $5, exercisable beginning in 20X12; 200,000 shares at an option price of $4, exercisable beginning in 20X13.

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