題組內容

(15%)五、 The income statement for Dibble Company for the year ended December 31, 2014 appeals below. ★Includes $30,000 of interest expense and $12,000 of income tax expense. Additional information: 1. Ordinary shares outstanding on January 
1,2014 were 40,000 shares. On July 1, 2014, 10,000 more shares were issue(D) 
2. The market price of Dibble's shares was $18 at the end of 2014. 
3. Cash dividends of $30,000 were paid, $6,000 of which were paid to preference shareholders.
 Instructions 
 Compute the following ratios for 2014:

(a) earnings per share. ( 5% )