red. Count is.credited QUESTION 19 During 2021. Farewell Inc. had 514,274 shares of common stock and 49,184 shares of scumulative preferred stock outstanding the preferred to as a par valut of 5100 per share. Farewell did not declare or pay any dividends during 2021 Farewell's net income for the year ended December 31, 2021 was 54.6 million. The income tax rate is 25. Farewell granted 33 stad options to sve onary of this year. Each option gives its holder the right to buy 28 shares of common stock at an exercise price of $29 per share. The option vestur one year Therapie the common stock averaged 530 per share during 2021. What is Farewell's diluted earnings per share for 2021. rounded to the nearest cent QUESTION 20 OOOO The compensation associated with restricted stock under a stock award plan is Allocated to expense over the service period which usually is the vesting period. The estimated fair value of a share of similar stock times the number of shares. The book value of an unrestricted share of the same stock times the number of shares The book value of a share of similar stock times the number of shares 6 7