Stanley Department Stores reported net income of $720,000 for the year ended December 31, 2021. Additional Information: Common shares outstanding at Jan. 1, 2021 - 80,000Incentive stock options (vested in 2020) outstanding throughout 2021 -  24,000(Each option is exercisable for one common share at an exercise price of $37.50.)During the year, the market price of Stanley’s common stock averaged $45 per share.On Aug. 30, Stanley sold 15,000 common shares.Stanley’s only debt consisted of $50,000 of 10% short-term bank notes.The company’s income tax rate is 25%.Required:Compute Stanley’s basic and diluted earnings per share for the year ended December 31, 2021.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Stanley Department Stores reported net income of $720,000 for the year ended December 31, 2021.

Additional Information:

Common shares outstanding at Jan. 1, 2021 - 80,000
Incentive stock options (vested in 2020) outstanding throughout 2021 -  24,000
(Each option is exercisable for one common share at an exercise price of $37.50.)
During the year, the market price of Stanley’s common stock averaged $45 per share.
On Aug. 30, Stanley sold 15,000 common shares.
Stanley’s only debt consisted of $50,000 of 10% short-term bank notes.
The company’s income tax rate is 25%.
Required:
Compute Stanley’s basic and diluted earnings per share for the year ended December 31, 2021.

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