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On December 31, 2017, Berclair Inc. had 560 million shares of common stock and 5 million shares of 9%, $100 par value cumulat

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Earning Per share Numerator Denominator Weighted Average # Net income / Shares 1005 442 1005 448 Basic EPS Diluted EPS EarninNet income LESS: Preferred Dividend (100*9%*5) 1050 45 Net income For EPS Calculation 1005 Date weighted Average Number of Eq

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