Pecan Co had 250,000 shares of common stock. 50.000 shares of cumulative convertible preferred stock and $1,800,000 of 5% convertible bonds outstanding during 2021. The preferred stock is convertible into 75.000 shares of common stock During 2021. Pecan paid dividends of $0,90 per share on the common stock and $2.25 per share on the preferred stock. Each $1.000 bond is convertible into 25 shares of common stock. The net income for 2021 was $800,000 and the income tax rate was 30%. What is the 2021 diluted earnings per share? $2.75 $2.31 $2.33 $2.46 At December 31, 2020, Crash Company had a $15,000 debit balance in its Fair Value Adjustment account for Available-for-Sale securities. There were no changes during 2021 to its portfolio of debt securities. The following information pertains to that portfolio: Investment Company X Company Y Company z Totals Carrying Value at 12/31/21 $125,000 $130,000 $185.000 $440,000 Fair Value at 12/31/21 $160,000 $90,000 $125.000 $375,000 What amount of unrealized loss on these debt securities should be included in Crash's stockholders' equity section of its December 31, 2021, balance sheet? $80,000 $65.000 $50,000 $0