Please Answer both questions

22 On January 1, Year 2, Carleton Corporation had 54,000 shares of $9 par value common stock outstanding. On March 31, Year 2, Carleton issued an additional 17,000 shares in exchange for a building. What number of shares will be used in the computation of earnings per share for Year 2? Multiple Choice eBook 66,750 O 54,000 O 142.000 O 71,000 Platinum Company reports net income of $790,000 and declared a cash dividend of $2.4 per share on each of its 230,000 shares of common stock outstanding. What are earnings per share? 21 Multiple Choice eBook $5.83 per share $1.03 per share $3.43 per share O O $2.40 per share