QUESTION $1$

Thai Tanic, a mega boating and yacht corporation, had $1007735$ common shares and $10133,$$$99,4\%$ cumulative preferred shares outstanding

on January $1,2022.$

$20354$ common shares were issued by the company on June $1.$

$80784$ common shares were repurchased and cancelled by the Company on October $1.$

The number of preferred shares did not change during the year. Net income for $2022$ was $$4314874.$ No dividends were declared or paid.

Calculate basic earnings per share for $2022.$ Please round your final answer to two decimal places. Do not round intermediary answers.

QUESTION $2$

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