Computing EPS Altar, Corp., earned net income of $118,000 for 2012. Altar’s books include the following figures:

Preferred stock, 3%, $50 par, 1,000 shares issued

 

and outstanding

$ 50,000

Common stock, $2 par, 53,000 issued

106,000

Paid in capital in excess of par—common

460,000

Treasury stock, common, 1,200 at cost

24,000

Requirement

1. Compute Altar’s EPS for the year.