A$20-31$ EPS$-$Stock Split, Discontinued Operations $($LO$20\mathrm{.}2,$ L$020\mathrm{.}3)$:

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Sea Products Corp. $($SPC$)$ reported $$6,080,0\mathrm{.}00$ of earnings from continuing operations for the $20x4$ fiscal year, and an after$-$tax loss from discontinued operations of $$7,610,000.$ Preferred dividends and a common dividend of $$1$ per share were declared in $204.$ The average common share price was $$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 $20$X$4$:

$4,900,000$ common shares outstanding. Of these, $2,450,000$ had been issued as a $2-$for$-1$ stock split on $1$ October $20$X$4.$ The terms of all share contracts were adjusted to reflect the split, and adjusted values are given in the information that follows.

$$5,000,000$ of bonds payable, convertible into $120,000$ common shares beginning in $20x12$ at the option of the investor. The bonds are reported as a liability, with a discount, and as an element of equity. Interest paid this year was $$240,000,$ and there was $$50,600$ of discount amortization recorded.

$600,000$ preferred shares, with a $$2$ per share cumulative dividend. There had been $700,000$ shares outstanding at the beginning of $20$X$3.$ In January, $100,000$ shares, with an average issuance price of $$625,000,$ were retired for $$699,000.$

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 $20$X$12$; $200,000$ shares at an option price of $$4,$ exercisable beginning in $20x13.$

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