webapps/assessment/take/launch.jsp?course assessment_id=44475_1&course_id=_96256_18.comtent_id=12247 : 1 22 22 () non-controlling earnings.do 2 3 Pan Corneration nurchases 90 nercent of sad rernoration's outstandinn votinn common stock for $78000 on Januarv1.2011.On this date nan common stock 200000 shares, and sad common stock 20000 shares, if the Pan's diluted earnings 156,000, The Pan's diluted earnings per share is: 0.87 a 0.78.60 8 8,7d 4 San industries owns 70 percent of the outstanding shares of Salem company. The remaining 30 percent outstanding common shares of Salem company are held by Sub Insurance company, on San industries consolidated financial statements, Sub Insurance company is considered to