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Hill Corp. had 500,000 shares of common stock outstanding on January 1,2014, issued 200,000 shares on July 1,2014 and had income applicable to common stock

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Hill Corp. had 500,000 shares of common stock outstanding on January 1,2014, issued 200,000 shares on July 1,2014 and had income applicable to common stock of $1,470,000 for the year ending December 31,2014. Earnings per share of common stock for 2014 would be

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