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Ayayai Corporation acquired a 32% interest in Sunland Company on January 1, 2021, for $520,000. At that time, Sunland had 1,000,000 shares of its $1 par common stock issued and outstanding. During 2021, Sunland paid cash dividends of $167,000 and thereafter declared and issued a 5% common stock dividend when the fair value was $2 per share. Sunland's net income for 2021 was $350,000.

What is the balance in Ayayai's equity investment account at the end of 2021?

Wildhorse Corporation has 350,000 shares of common stock outstanding throughout 2021. In addition, the corporation has 4,800, 20-year, 8% bonds issued at par in 2019. Each $1,000 bond is convertible into 20 shares of common stock after 9/23/22. During the year 2021, the corporation earned $742,000 after deducting all expenses. The tax rate was 30%.

Compute the proper earnings per share for 2021?