On January 1, 2020, Crane Industries had stock outstanding as follows. 6% Cumulative preferred stock, $100 par value, issued and outstanding 9,200 shares Common stock, $10 par value, issued and outstanding 205,000 shares Date of Acquisition Company A April 1, 2020 Company B July 1, 2020 Company C October 1, 2020 To acquire the net assets of three smaller companies, Crane authorized the issuance of an additional 162,000 common shares. The acquisitions took place as shown below. Shares Issued 51,600 80,400 $920,000 30,000 2,050,000

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To acquire the net assets of three smaller companies; Crane authorized the issuance of an additional 162,000 common shares. The acquisitions took place as shown below. On May 14,2020, Crane realized a $87,600 (before taxes) insurance gain on discontinued operations. On December 31,2020,C rane recorded income of $303,600 from continuing operations (after tax). Assuming a 20\% tax rate, compute the earnings per share data that should appear on the financial statements of Crane Industries as of December 31, 2020. (Round answer to 2 decimal places, eg. \$2.55.) Pearl Company issues 3,700 shares of restricted stock to its CFO, Dane Yaping, on January 1, 2020. The stock has a fair value of $129,000 on this date. The service period related to this restricted stock is 4 years. Vesting occurs if Yaping stays with the company for 4 years. The par value of the stock is $5. At December 31,2021 , the fair value of the stock is $131,000. (a) Prepare the journal entries to record the restricted stock on January 1, 2020 (the date of grant), and December 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (b) On March 4, 2022, Yaping leaves the company. Prepare the journal entry to account for this forfeiture. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)