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Question - The shareholders' equity section of Flint Corporation as at December 31, 2020, follows:
10% cumulative preferred shares, 100,000 shares authorized, 74,000 shares outstanding
$4,600,000
Common shares, 10 million shares authorized and issued
10,000,000
Contributed surplus
10,600,000
25,200,000
Retained earnings
179,000,000
$204,200,000
Net income of $23 million for 2020 reflects a total effective tax rate of 24%. Included in the net income figure is a loss of $13 million (before tax) relating to the operations of a business segment that is to be discontinued.
Calculate earnings per share information as it should appear in the financial statements of Flint Corporation for the year ended December 31, 2020.
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