On January 1, 2025, Sunland Corporation granted 2,000 shares of restricted-stock units. The par value of the stock is $5 per share. The market price (fair value) of the stock is $62 per share on the date of grant. The period of benefit is 2 years. Prepare Sunland's journal entries for December 31, 2025 and 2026. (List all debit entries before credit entries. 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 O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record compensation expense) (To record transfer of common stock) Tamarisk Corporation had 2025 net income of $1,017,000. During 2025, Tamarisk paid a dividend of $2 per share on 244,500 shares of preferred stock. During 2025, Tamarisk had outstanding 176,000 shares of common stock. Compute Tamarisk's 2025 earnings per share. (Round answer to 2 decimal places, e.g. 3.56.) Earnings per share $ per share The 2025 income statement of Oriole Corporation showed net income of $468,000 and a loss from discontinued operations of $132,000. Oriole had 100,000 shares of common stock outstanding all year. Prepare Oriole's income statement presentation of earnings per share. (Round answers to 2 decimal places, e.g. 3.55.) ORIOLE CORPORATION Income Statement > +A