For several years Orbon, Inc., has followed a policy of paying a cash dividend of $0.74 per share and having a 4% stock dividend. In the 2014 annual report, Orbon reported restated earnings per share for 2012 of $0.96.

Calculate the restated cash dividend per share for 2012 reported in the 2014 annual report for comparative purposes. (Do not round your intermediate calculations and round your final answer to 2 decimal places.) ______________

For the year ended December 31, 2012, Finco, Inc., reported earnings per share of $7.70. During 2013, the company had a 3-for-1 stock split. Calculate the 2012 earnings per share that will be reported in Finco's 2013 annual report for comparative purposes. (Round your answer to 2 decimal places.) $2.57

Additionally, during 2014, Finco had a 3-for-1 stock split. Calculate the 2012 earnings per share that will be reported in Finco's 2014 annual report for comparative purposes. (Round your answer to 2 decimal places.) .86

If Finco had issued a 15% stock dividend in 2013 and did not have a stock split, calculate the 2012 earnings per share that will be reported in Finco's 2013 annual report for comparative purposes.(Round your answer to 2 decimal places.) _______________