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On January1, 2021 Leopard Corporation had 600,000 common shares outstanding and 20,000 $.50 cumulative convertible preferred shares outstanding. Dividends are in arrears for three years. On February 1, 2021 the company issued 380,000 common shares. On March 1, 2021 the company issued a 2 for 1 stock split. On June 1, 2021, the company repurchased and retired 100.000 common shares Net income for the year ended December 31, 2021 was $3,050,000. Question 20 (1 point) Listen What is the numerator in the basic EPS calculation (ie, income available to common shareholders)? Do not use dollar signs, decimals or commas. Round to the nearest whole number What will the denominator be for the basic EPS calculation (ie. weighted average number of common shares)? Round to the nearest whole number, choose the closest answer. 890,000 1.860.000 600.000 1,838,334 Bad Primate Clothing (BPC), a reporting entity, maintains a loyalty program for its customers. For every purchase, members receive points that do not expire. In fiscal 2014, the store made sales of $1 million and awarded 50,000 points that have a fair value of $50,000. The company estimates that approximately 75% of these points will be redeemed by members. Members redeemed 10,000 points in fiscal 2015. Required: a) Provide the necessary journal entries for fiscal 2014 and 2015