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NEW QUESTION: 1
The following data pertains to the Sapphire Company:
Net income equals $15,000
*
5,000 shares of common stock issued on January 1st
*
10 percent stock dividend issued on June 1st
*
1000 shares of common stock were repurchased on July 1st
*
1000 shares of 10 percent, par $100 preferred stock each convertible into 8 shares of common
*
were outstanding the whole year.
What is the company's diluted earnings per share (EPS)?
A. $1.00.
B. $1.20.
C. $1.15.
Answer: A
Explanation:
Number of average common shares:
1 /1 5,500 shares issued (includes 10% stock dividend on 6/1) x 12 = 66,000 7/1 1,000 shares repurchased x6 months = -6,000 = 60,000 60,000 shares/12 months = 5,000 average shares Preferred dividends = ($10)($1000) = $10,000 Number of shares from the conversion of the preferred shares =
(1000 preferred shares)(8 shares of common/share of preferred) = 8000 common Diluted EPS =
[$15,000(NI) - $10,000(pfd) + $10,000(pfd)]/5000(common shares) + 8000(shares from the conv.
pfd.shares) = $15,000/13,000 shares = $1.15/share
This number needs to be compared to basic EPS to see if the preferred shares are antidilutive.
Basic EPS = [$15,000(NI) - $10,000(preferred dividends)]/5,000 shares = $5,000/5,000 shares = $1/share
Since the EPS after the conversion of the preferred shares is greater than before the conversion the preferred shares are antidilutive and they should not be treated as common in computing diluted EPS.
Therefore diluted EPS is the same as basic EPS or $1/share.
NEW QUESTION: 2
What function is disabled for the default "ePO Summary" dashboard?
A. Make active
B. Delete
C. Edit
D. Make public
Answer: D
NEW QUESTION: 3
From the following answer choices, choose the description of the ethical principle that best corresponds to the term Autonomy
A. Health plans and their providers should allocate resources in a way that fairly distributes benefits and burdens among the members
B. Health plans and their providers have a duty to respect the right of their members to make decisions about the course of their lives
C. Health plans and their providers should treat each member in a manner that respects the member's goals and values, and they also have a duty to promote the good of the members as a group
D. Health plans and their providers are obligated not to harm their members
Answer: B
NEW QUESTION: 4
Your company has a private cloud that contains two Active Directory forests named
contoso.com and adatum.com. The contoso.com network and the adatum.com network are separated by a firewall.
No trusts exist between the forests.
You deploy System Center 2012 Operations Manager to adatum.com.
You install agents on 100 servers in both forests.
You need to ensure that you can monitor all 100 servers. The solution must minimize the traffic between the two networks.
What should you install? (Each correct answer presents part of the solution. Choose all that apply.)
A. A server certificate on the gateway server in adatum.com
B. Client certificates on all of the servers in adatum.com
C. A gateway server in contoso.com
D. Client certificates on all of the servers in contoso.com
E. A gateway server in adatum.com
F. A server certificate on the management server in adatum.com
G. A server certificate on the gateway server in contoso.com
Answer: C,F,G