On the first day of the fiscal year, a company issues a $2,300,000, 12%, 6-year bond that pays semiannual interest of $138,000 ($2,300,000 12% ), receiving cash of $2,614,591. Journalize the first interest payment and the amortization of the related bond premium. Round to the nearest dollar. If an amount box does not require an entry, leave it blank.

a. Earnings per share on common stock $

b. Earnings per share on common stock $

c. Earnings per share on common stock $