Sage Hill Inc. is considering these two alternatives to finance its construction of a new $$1\mathrm{.}05$ million plant:

Issuance of $105,000$ shares of common stock at the market price of $$10$ per share.

Issuance of $$1\mathrm{.}05$ million, $5\%$ bonds at face value.

$($a$1)$

Complete the table. $($Round earnings per share to $2$ decimal places, e$.$g$.2\mathrm{.}66.)$

$\backslash$table$[[,$Issue Stock,Issue Bond$],[$Income before interest and taxes,,$$1,651,000,,$$$1,651,000$