During 2021, CAPTAIN AMERICA Company had two classes of shares issued and outstanding for the entire year. Additional information are as follows: Ordinary share capital, par P10 - P1,000,000; 7% Preference share capital, P100 par, cumulative - $500,000. The net income for the year amounts to $500,000. What is the basic earnings per share? (PRESENT YOUR ANSWER IN TWO (2) DECIMAL PLACES, example: xx.xx) 6. SPIDER MAN Bottling Corporation embarked on a promotional program whereby a can opener costing P13 each is given away for 10 bottle crowns plus P5. SPIDER MAN also pays #2 per can opener for handling and shipping cost. SPIDER MAN estimates that only 40% of the bottle crowns in the hands of consumers will be presented for redemption. The following information is available: Bottles sold - 1,000,000 units amounting to $5,000,000; Can openers bought for giveaways - 15,000 units amounting to P195,000; Can openers distributed to customers - 10,000 units. At the close of the first year, how much should SPIDER MAN recognize as estimated liability for promotional items outstanding?