Net Income => 3,600,000 P/S Shares Issued => 20,000 P/S Shares Outstanding => 15,000 P/S Rate => 5% P/S Par Value => $ 25.00 BB, Shares Outstanding - C/S => 105,000 7/1 Shares Issued - C/S => 30,000 10/1 Shares Purchased -C/S => 10,000 What is the second number in the earnings per share value? Value (EPS)___?_. Number => 4 or 5 Number => 2 or 3 Number => 8 or 9 Number => 0 or 1 Number => 6 or 7