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WillCorp. had 600,000 shares of common stock outstanding on January 6, issued 900,000 shares on July 1, and had income applicable to common stock of

WillCorp. had 600,000 shares of common stock outstanding on January 6, issued 900,000 shares on July 1, and had income applicable to common stock of $1,050,000 for the year ending December 31, 2010. Earnings per share of common stock for 2012 would be

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