On january 1, 2018, shamu corporation had 100,000 shares of common stock outstanding. the following transactions occurred during 2018:
march 1: reacquired 3,800 shares, accounted for as treasury stock.
september 30: sold all the treasury shares.
december 1: sold 12,800 new shares for cash.
december 31: reported a net income of $206,500.
the following transactions occurred during 2019:
january 10: declared and issued a 30% stock dividend.
december 31: reported a net income of $276,800.
required:
calculate shamu's basic earnings per share for both years for presentation in comparative financial statements that will be prepared at the end of 2019.

Special order carson manufacturing, inc., sells a single product for $36 per unit. at an operating level of 8,000 units, variable costs are $18 per unit and fixed costs $10 per unit. carson has been offered a price of $20 per unit on a special order of 2,000 units by big mart discount stores, which would use its own brand name on the item. if carson accepts the order, material cost will be $3 less per unit than for regular production. however, special stamping equipment costing $4,000 would be needed to process the order; the equipment would then be discarded. assuming that volume remains within the relevant range, prepare an analysis of differential revenue and costs to determine whether carson should accept the special order. use a negative sign with answer to only indicate an income loss from special order; otherwise do not use negative signs with your answers.