Sunland Company is considering two alternatives to finance its construction of a new $$2$ million plant.

$($a$)$ Issuance of $200,000$ shares of common stock at the market price of $$10$ per share.

$($b$)$ Issuance of $$2$ million, $8\%$ bonds at face value.

Complete the following table. $($Round earnings per share to $2$ decimal places, e$.$g$.0\mathrm{.}25.)$

$\backslash$table$[[,$Issue Stock,,Issue Bond$],[$Income before interest and taxes,,$$765,000,,$$$765,000$