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The Duckworth Ltd. 20x5 financial statements include the following: Statement of comprehensive income Year ended 31 December 20:45 Earnings from continuing operations $ 3,336,000 Discontinued

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The Duckworth Ltd. 20x5 financial statements include the following: Statement of comprehensive income Year ended 31 December 20:45 Earnings from continuing operations $ 3,336,000 Discontinued operations (net of tax} 432,000 Net earnings and comprehensive income $ 3,768,000 Statement of nancial position 31 December 20345 Bonds payable, 5%, nonconvertible $ 10,000,000 Preferred shares, no-par value, $0.90, nonconverlible, noncumulative, outstanding during year, 500,000 shares 10,000,000 Common shares, no-par value: Outstanding 1 Jan., 34,000,000 shares 55 T,360,000 Sold and issued 1 April, 3,240,000 shares 1,400,000 Issued 10% stock dividend, 30 Sept, 3,?24,000 shares 1,490,000 10,250,000 Retained earnings 7,910,000 The company declared and paid preferred dividends of $20,000 during the year and had an effective tax rate of 25%. Required: 1. Compute basic EPS. [Do not round intermediate calculations. Round your answer to 2 decimal places} Answer is complete but not entirely correct $ max 2. Repeat requirement 1, assuming that the preferred shares are cumulative. {Do not round intermediate calculations. Round your answer to 2 decimal places.) Answer is complete but not entirely correct $ max Earnings Weighted available to average common number of .shareholders shares EPS Basil: EPS: Earnings from continuing operations S 3,336,000 Less: loss on PIS retirement (page 1192, Other adjustments) Less: Prefered dividends (page 1191) (20,000) Earnings available to common shareholders S 3,316,000 Shares outstanding: 34,000,000 x 3/12 3,500,000 3,240,000 x 6/12 310,000 3,724,000 x 3/12 1,362,000 Weighted average 11,172,000 Basic EPS (continuing operations) S 0.30 Afteretax earnings from discontnued operations S 432,000 Basic EPS (discontinued operations): S 0.04 Earnings available to Weighted common average shareholder number of s shares EPS Basic EPS: Earnings from continuing operations S3,336,000 Less Prefered d' idends(page 1191) (450,000) ____________ n _d_s_99_g_e_1__9_1_)_____1 El (cm) ~ 1! Earnings available to common shareholders 2,866,000 Shares outstanding: 34,000,000 x 3/12 3,500,000 3,240,000 x 6/12 310,000 3,724,000 x 3/12 1,362,000 Weighted average 11,172,000 Basic EPS (continuing operations) S 0.26 Afteritax earnings from discontnued operations S 432,000 Basic EPS (discontinued operations): S 0.04

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