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Intent Editing 1 14.In 2017, Esther Corporation reported net income of $600,000. It declared and paid preferred stock dividends of $150,000 and common stock dividends of $60,000. During 2017, Esther had a weighted average of 300,000 common shares outstanding. Compute Esther's 2017 earnings per share. a $1.50 b.$2.00 c.$1.30 d.$2.50 15. Which of the following is a contra account? a.Accumulated depreciation b.Unearned revenue c.Premium on bonds payable d.Patents 16.Dre Co. purchased a depreciable asset for $175,000. The estimated salvage value is $14,000, and the estimated useful life is 10 years. The straight-line method will be used for depreciation. What is the depreciation base of this asset? a $161,000 b $175,000 c.17,500 d $16,100 17 Song Company purchased a depreciable asset for $700,000 on April 1, 2015. The estimated salvage value is $70,000, and the estimated useful life is 5 years. The straight-line method is used for depreciation. What is the balance in accumulated depreciation on May 1, 2018 when the asset is sold? a $346,500 b.$294,000 c.$388,500 $25,000 18.What does the current ratio inform you about a company? a. The company's liquidity, b.The extent of slow-moving inventories. c. The company's profitability, d.The efficient use of assets. 19. The ratio of current assets to current liabilities is called the a.acid-test ratio b.current ratio.c.current liability turnover ratio. d.current asset turnover ratio. 20. The debt to assets ratio is computed by dividing a.current liabilities by total assets b.total assets by total liabilities. c.total liabilities by total assets d.long-term liabilities by total assets. 21. Slack Inc. borrowed $400,000 on April 1. The note requires interest at 12% and principal to be paid in one year. How much interest is recognized for the period from April 1 to December 312 a $48,000 b.$32,000.c.$o. d. $ 36,000