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During the fiscal year 2021 (which has 360 days), SuperAccountant Corporation made a net income of $180,000. At the beginning of the year it had

During the fiscal year 2021 (which has 360 days), SuperAccountant Corporation made a net income of $180,000. At the beginning of the year it had 6,000 common shares outstanding and it issued 3,000 new common shares in the middle of the year. How much is the earnings per share to common shares holders?

A. $20

B. $30

C. $40

D. $24

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