Assume the following facts for the current year:

Net income

$200,000

Common dividends

$20,000

Preferred dividends (The preferred stock is not convertible.)

$10,000

Common shares outstanding on January 1

20,000 shares

Common stock issued on July 1 2 for 1 stock split on December 31

5,000 shares

Required

a. Compute the earnings per share for the current year.

b. Earnings per share in the prior year was $8.00. Use the earnings per share computed in (a) and present a two year earnings per share comparison for the current year and the prior year.