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On December 31, 2020, Berclair Inc. had 300 million shares of common stock and 4 million shares of 9%, $100 par value cumulat

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400 Net income LESS: Preferred Dividend ( 100*9%*4) 36 Net income For EPS Calculation 364 Date weighted Average Number of EquNumerator Earning Per share Denominator Weighted Average # Shares 260 266 Net income 364 364 Basic EPS Diluted EPS Earning Pe

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