27) Revival Corporation's annual report is as follows. 27) Net Income March 31, 2014 March 31, 201 $423,500 0 5350 Preferred Dividends Total Stockholders' Equity $4,200,00 $5,082,000 Stockholders' Equity attributable to Preferred Stock Number of Common Shares Outstanding 0 275,464 192,168 Based on the information provided above, find the earnings per share of 31, 2015. A) $1.81 B) $1.49 C) $(2.20) D) $2.20 28) Andy and lan formed a partnership on April 1, 2015. Andy contributes equipment, 28 purchased at a price of $85,000 on April 1, 2014, to the business. The accumulated depreciation of the equipment is $15,000. The current market value of the equipment is $75,000. The value of the equipment recorded in the partnership journal is A) $75,000 B) $70,000 C) $60,000 D) $85,000 )Affordable Garden Imports issued 500,000 shares of $1 par common stock at $5 per 29)