On December 31, 2015, Dow Steel Corporation had 600,000 shares of common stock and 300,000 shares of8%, noncumulative, nonconvertible preferred stock issued and outstanding. Dow issued a 4% common stockdividend on May 15 and paid cash dividends of $400,000 and $75,000 to common and preferred shareholders,respectively, on December 15, 2016.On February 28, 2016, Dow sold 60,000 common shares. In keeping with its long-term share repurchase plan,2,000 shares were retired on July 1. Dow’s net income for the year ended December 31, 2016, was $2,100,000.The income tax rate is 40%.Required:Compute Dow’s earnings per share for the year ended December 31, 2016.

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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On December 31, 2015, Dow Steel Corporation had 600,000 shares of common stock and 300,000 shares of
8%, noncumulative, nonconvertible preferred stock issued and outstanding. Dow issued a 4% common stock
dividend on May 15 and paid cash dividends of $400,000 and $75,000 to common and preferred shareholders,
respectively, on December 15, 2016.
On February 28, 2016, Dow sold 60,000 common shares. In keeping with its long-term share repurchase plan,
2,000 shares were retired on July 1. Dow’s net income for the year ended December 31, 2016, was $2,100,000.
The income tax rate is 40%.
Required:
Compute Dow’s earnings per share for the year ended December 31, 2016.

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