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The following are the capital stock transactions of ABC during 2012: Common stock shares outstanding, January 1, 2012 Additional shares Issued March 31, 2012

The following are the capital stock transactions of ABC during 2012: Common stock shares outstanding, January 1, 2012 Additional shares Issued March 31, 2012 at 100,000 75,000 P5 higher than par On Oct. 1, 2002 acquired at P10 above par as treasury stock 50,000 The Income reported for the year is P634,190 before Income tax of 32% 40) The earning per share of ABC is?

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