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26. For its fiscal year-end, Sublyme Corporation reported net income of $200 million and a weighted average of 50,000,000 common shares outstanding. There are 2,000,000 convertible preferred shares outstanding that paid an annual dividend of $5. Each preferred share is convertible into two shares of the common stock. The diluted EPS is closest to: A. $3.52. B. $3.65. C. $3.70. 麻烦老师讲解,带一下计算过程。想了解一下,此题为何没有减去可转换优先股股利?
已回答21. For 2009, Flamingo Products had net income of $1,000,000. At 1 January 2009, there were 1,000,000 shares outstanding. On 1 July 2009, the company issued 100,000 new shares for $20 per share. The company paid $200,000 in dividends to common shareholders. What is Flamingo’s basic earnings per share for 2009? A. $0.80. B. $0.91. C. $0.95. 老师,该题为什么不选A,而选C呢?
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