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The Statement of Shareholders' Equity has the book value per share at $100. Predicted EPS ............................. Normal earnings ......................... Abnormal earnings ...................... Present value factor

The Statement of Shareholders' Equity has the book value per share at $100.

Predicted EPS ............................. Normal earnings ......................... Abnormal earnings ...................... Present value factor (10 percent)" 0. 9090 0.8264 0.7513 Present value of abnormal earnings

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