Salieri and associates has the following account balances listed in alphabetical order: accumulated depreciation, $24,000; accounts payable, $9,500, accounts receivable, $11,000; cash, $4,000; equipment, $47,000, land, $23,000, mortgage payable, $46,000; prepaid insurance, $7,500; supplies, $1,000; unearned revenue, $5,000; wages payable, $2,000. salieri's current liabilities are:

On january 1, 2017, pharoah company issued 10-year, $2,020,000 face value, 6% bonds, at par. each $1,000 bond is convertible into 16 shares of pharoah common stock. pharoah’s net income in 2017 was $317,000, and its tax rate was 40%. the company had 97,000 shares of common stock outstanding throughout 2017. none of the bonds were converted in 2017. (a) compute diluted earnings per share for 2017. (round answer to 2 decimal places, e.g. $2.55.) diluted earnings per share