On January $1,2025,$ Wildhorse Industries had stock outstanding as follows.

$6\%$ Cumulative preferred stock, $$100$ par value, issued and outstanding $9,400$ shares $$940,000$

Common stock, $$10$ par value, issued and outstanding $219,000$ shares

$2,190,000$

To acquire the net assets of three smaller companies, Wildhorse authorized the issuance of an additional $158,400$ common shares. The acquisitions took place as shown below.

$\backslash$table$[[$Date of Acquisition,Shares Issued$],[$Company A April $1,2025,51,600],[$Company B July $1,2025,76,800],[$Company C October $1,2025,30,000]]$

On May $14,2025,$ Wildhorse realized a $$86,400($before taxes$)$ gain on discontinued operations. On December $31,2025,$ Wildhorse recorded income of $$326,400$ from continuing operations.

Assuming a $20\%$ tax rate, compute the basic earnings per share data that should appear on the financial statements of Wildhorse Industries as of December $31,2025.($Round answers to $2$ decimal places, e$.$g$.2\mathrm{.}55.)$

On May $14,2025,$ Wildhorse realized a $$86,400($before taxes$)$ gain on discontinued operations. recorded income of $$326,400$ from continuing operations.

Assuming a $20\%$ tax rate, compute the basic earnings per share data that should appear on the fin Industries as of December $31,2025.($Round answers to $2$ decimal places, e$.$g$.2\mathrm{.}55.)$

WILDHORSE INDUSTRIES

Income Statement

December $31,2025$

Income from Continuing Operations

$

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