Amy Dyken, controller at Fitzgerald Pharmaceutical Industries, a public company, is currently preparing the calculation for basic and diluted earnings per share and the related disclosure for Fitzgeralds financial statements. Below is selected financial information for the fiscal year ended June 30, 2012

FITZGERALD PHARMACEUTICAL INDUSTRIES SELECTED BALANCE SHEET INFORMATION JUNE 30, 2012
Long-term debt
Notes payable, 10%		$1,148,000
7% convertible bonds payable		5,063,000
10% bonds payable		6,094,000
Total long-term debt		$12,305,000
Shareholders