a.)Pharoah Company’s net income for 2020 is $709,000, and 94,000 shares of common stock were issued and outstanding during 2020. The only potentially dilutive securities outstanding were 28,000 executive stock options issued during 2019, each exercisable for one share at $20.00, none of these have been exercised. The average market price of Pharoah’s stock during 2020 was $25.50. (b) Assume the same facts as those assumed for part (a), except that 10,000 additional options were issued on October 1, 2020, with an exercise price of $26.50 (the market price of the common stock on that date). The average market price during the last 3 months of 2020 was $29.00

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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a.)Pharoah Company’s net income for 2020 is $709,000, and 94,000 shares of common stock were issued and outstanding during 2020. The only potentially dilutive securities outstanding were 28,000 executive stock options issued during 2019, each exercisable for one share at $20.00, none of these have been exercised. The average market price of Pharoah’s stock during 2020 was $25.50.

(b) Assume the same facts as those assumed for part (a), except that 10,000 additional options were issued on October 1, 2020, with an exercise price of $26.50 (the market price of the common stock on that date). The average market price during the last 3 months of 2020 was $29.00

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