Assume the same facts as in part (b), except that net income included an extraordinary gain of $907,000 and a loss from discontinued operations of $446,000. Both items are net of applicable income taxes. Compute earnings per share for 2012. (Round answer to 2 decimal places, e.g. $2.55.)

Part B Information: Assume that Chang Corp. earned net income of $3,287,000 during 2012. In addition, it had 113,000 shares of 10%, $103 par nonconvertible, noncumulative preferred stock outstanding for the entire year. Because of liquidity considerations, however, the company did not declare and pay a preferred dividend in 2012. Compute earnings per share for 2012, using the weighted-average number of shares determined in part (a). (Round answer to 2 decimal places, e.g. $2.55.) (Do not need to answer part B).

I need tje journal entries...have a time with this. Thank you!