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Question 4: Amy Dyken, controller at Fitzgerald Pharmaceutical Industries, a public company, is currently preparing the calculation for basic and diluted earnings per share and

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Question 4: Amy Dyken, controller at Fitzgerald Pharmaceutical Industries, a public company, is currently preparing the calculation for basic and diluted earnings per share and the related disclosure for Fitzgerald's financial statements. Below is selected financial information for the fiscal year ended June 30, 2020, Fitzgerald Pharmaceutical Industries Selected Balance Sheet Information June 30, 2020 Long-term debt Notes payable, 10% 8% convertible bonds payable 10% bonds payable Total long-term debt $1,000,000 5,000,000 6,000,000 $12,000,000 Shareholders' equity Preferred stock, 6% cumulative, SS0 par value, 100,000 shares authorized, 25,000 shares issued and outstanding $1,250,000 Common stock, Si par, 10,000,000 shares authorized, 1,000,000 shares issued and outstanding 1,000,000 Additional paid-in capital 4,000,000 Retained earnings 6,000,000 Total shareholders' equity $12,250,000 The following transactions have also occurred at Fitzgerald. 1. Options were granted on July 1, 2019, to purchase 200,000 shares at $15 per share. Although no options were exercised during fiscal year 2020, the average price per common share during fiscal year 2020 was $20 per share. 2. Each bond was issued at face value. The 8% convertible bonds will convert into common stock at 50 shares per $1,000 bond. The bonds are exercisable after 5 years and were issued in fiscal year 2019. 3. The preferred stock was issued in 2019. Assume each preferred stock is convertible into 4 shares of common stock. 4. There are no preferred dividends in arrears; however, preferred dividends were not declared in fiscal year 2020. 5. The 1,000,000 shares of common stock were outstanding for the entire 2020 fiscal year. 6. Net income for fiscal year 2020 was $1,500,000, and the average income tax rate is 20%. For the fiscal year ended June 30, 2020, calculate the following for Fitzgerald Pharmaceutical Industries. (Round answers to 2 decimal places, e.g. $2.45.) (a) Basic earnings per share. (b) Diluted earnings per share

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