25. Prepare the entrylentries to record a fotal cash cividend of 290,000 that was declared and payable lo shareholders of focord 26. A 10S ordinary share dividend was declared. The average fair value of the ordinary shases is F18 a share and the par vilue is P10 per share if the issued and outatanding ondinary. shares were 40,000 shares, and the authorized ahares were 60.000 thares, prepare the entry/entries to record the share dividend at the deelaration date 27. A corporation has 400,000 ordinafy shares outstanding throughout 2022 . In addition, the corporation has 65,000,000 20-year, 7W bonds issued at par in 2020. Each 61.000 bond is comvertible into 20 ordinary shares ater 9/23/23. During the year 2022 , the corporation vampd f600.000 after doducting all expenses. The tax rato was 30%, Compute the dilutive earnings per share for 2022 . 26. A company had 200,000 ardinary shares, 20,000 shares of corvvertible preference shares. and 1,000,000 of 10% convertblo bonds outstanding during 2022 . The preference shares are convertible into 40,000 ordinary shares. During 2022. Lerner paid dividends of .90 per ordinary share and 63,00 per peeference share. Each 1,000 bond is convernble into 45 ordinary shares. The net income for 2022 was 6600.000 and the income tax fate was 30%. Compute the basic earnings per share for 2022. Page 8 of 10