Answer :
Answer:
$2.82 per share
Explanation:
The computation of the earning per share is shown below:
Earning per share = (Net income - preferred dividend) ÷ (Weighted average Number of common shares)
where,
Weighted average number of common shares is
= (13,000 shares + 26,000 shares) ÷ 2
= 19,500 shares
So, the earning per share is
= ($77,000 - $22,000) ÷ (19,500 shares)
= $2.82 per share