During 2020, Masefield, Inc. had the following convertible securities outstanding: • $200,000 of 6% convertible bonds. Each $1,000 bond is convertible into 30 shares of common stock. • $100,000 of 10%, $50 par, cumulative preferred stock. Each share is convertible into 4 shares of common stock. Masefield, Inc. has an income tax rate of 30%. Its reported net income for 2020 was $210,000, and it had 26,000 shares of common stock outstanding all year. Instructions: Calculate basic and diluted earnings per share for Masefield. You may omit ranking and impact of the dilutive securities.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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During 2020, Masefield, Inc. had the following convertible securities outstanding:
• $200,000 of 6% convertible bonds. Each $1,000 bond is convertible into 30 shares of
common stock.
• $100,000 of 10%, $50 par, cumulative preferred stock. Each share is convertible into 4
shares of common stock.
Masefield, Inc. has an income tax rate of 30%. Its reported net income for 2020 was $210,000, and it had
26,000 shares of common stock outstanding all year.
Instructions: Calculate basic and diluted earnings per share for Masefield. You may omit ranking and
impact of the dilutive securities.

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