(1) A corporation had current year net income of $2,375,000, It paid preferred dividends of $80,000 cash and had 500,000 weighted-average shares of common stock outstanding. Calculate the corporation’s earnings per share. ( 4% )

(2) A company reported net income of $478,000 and paid $5,500 in preferred cash dividends during the current year. The company had 100,000 common shares issued，and 10,000 common shares in treasury. The year-end market price per common share was $43.05. Calculate the company’s price-earnings ratio. ( 4% )

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(1) A corporation had current year net income of $2,375,000, It paid preferred dividends of $80,000 cash and had 500,000 weighted-average shares of common stock outstanding. Calculate the corporation’s earnings per share. ( 4% )

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