8. Blue Cab Company had 50,000 shares of common stock outstanding on January 1, 2021. On April 1, 2021, the company issued 20,000 shares of common stock. The company had outstanding fully vested incentive stock options for 5,000 shares exercisable at $10 that had not been exercised by its executives. The end-of-year market price of common stock was $13 while the average price for the year was $12. The company reported net income in the amount of $269,915 for 2021. What is the diluted earnings per share (rounded)

$4.10

Explanation:

total weighted stocks:

January 1 = 50,000 x 12/12 = 50,000

April 1 = 20,000 x 9/12 = 15,000

total = 65,000

diluted stocks = 5,000 - (5,000 x 10) / 12 = 833.33 ≈ 833

net income = $269,915

diluted EPS = net income - preferred dividends / (weighted common stocks + diluted stocks) = $269,915 / (65,000 + 833) = $4.0999 = $4.10

the correct answer would be b, when, queen, calder hall and london.

explanation:

we always capitalize words when a paragraph or sentence is starting, when an important name is used, when a place is being written, or simply when a noun is used, etc. so in this sentence, sentence is starting from 'when', so it will be written in capital letters. secondly, queen is considered to be an important person, so it will also be written in capital letter. next, the name of the town is mentioned, i-e calder hall, which will also be written in capital letters. in the last,   city name is being used, 'london', which will also be written in capital letters. so option b is the most appropriate one.

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