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December , 2020, Jeter Corporation had the following equity securities that were purchased during 2019 Available-for- Sale Securities: Cost Fair Value $ 70,000 $ 100,000 Security Y Security Z 85,000 80.000 Totals $155,000 $ 180,000 Previous fair value adjustments balance debit \$7,500, . At December 31, 2020 Jeter Corporation makes this adjusting entry :

Paltel Group has the following earnings and securities: vet Net income for 2020 vered $1,200,000 ed out of Weighted average common shares outstanding during 2020 400,000 on 1.8% cumulative, convertible preferred stock, par value $100; 200,000 shares authorized, 50,000 shares issued and outstanding. Each share of preferred stock is convertible into 5 shares of common stock. Preferred dividends were not declared in 2018. 2. Series (A) 12% five-year convertible bonds were issued on January 1, 2019 with a face value of $500,000 @ 104 %. The bonds are issued to yield 10%, interest is paid annually. Each bond is convertible into 25 shares of common stock. 3. Series (B) 10% five-year convertible bonds were issued on September 1, 2020 with a face value of $200,000 @ 100%, interest is paid annually. Each bond is convertible into 30 shares of common stock. 4. Options were granted on July 1, 2020 - 15000 shares ssuable, exercise price $22. 5. Warrants were granted on November1, 2020 - 18,000 shares issuable, exercise price $18. The average market price of Paitel's common stock during 2020 was $30 per Share. All options and warrants were still outstanding at the end of 2020 and no bonds or preferred stocks were converted during 2020. The tax rate is 40%. Notes: Round amounts to two decimal places only. What is the incremental per share effect amount for Series (B) 10% five-year convertible bonds?