Coronado industries had 293000 shares of common stock issued and outstanding at december 31, 2017. no common stock was issued during 2018. on january 1, 2018, coronado issued 200000 shares of nonconvertible preferred stock. during 2018, coronado declared and paid $110000 cash dividends on the common stock and $79000 on the preferred stock. net income for the year ended december 31, 2018 was $618000. what should be coronado's 2018 earnings per common share? (rounded to the nearest penny)

One investigating company tracked all credit card purchase during 2012 and measured two variables: (1) the type of credit card used (visa, mastercard, american express, or discover), and (2) the amount (in dollars) of each purchase. identify the level of each variable measured.

The maximum tax rate on estates and gifts

Grey company holds an overdue note receivable of $800,000 plus recorded accrued interest of $64,000. the effective interest rate is 8%. as the result of a court-imposed settlement on december 31, year 3, grey agreed to the following restructuring arrangement: reduced the principal obligation to $600,000.forgave the $64,000 accrued interest.extended the maturity date to december 31, year 5.annual interest of $40,000 is to be paid to grey on december 31, year 4 and year 5. the present value of the interest and principal payments to be received by grey company discounted for two years at 8% is $585,734. grey does not elect the fair value option for reporting the debt modification. on december 31, year 3, grey would recognize a valuation allowance for impaired loans of