Which is the fundamental principle of internally consistent compensation systems?
a. pay rates should mirror pay rate differences among the competition.
b. jobs that require higher qualifications should be paid more than jobs that require lower qualifications.
c. all jobs should be valued equally because every job directly contributes to competitive advantage.
d. all jobs should be valued according to need.

At december 31, 2016, pina corporation had the following stock outstanding. 10% cumulative preferred stock, $100 par, 107,810 shares $10,781,000 common stock, $5 par, 4,026,000 shares 20,130,000 during 2017, pina did not issue any additional common stock. the following also occurred during 2017. income from continuing operations before taxes $21,950,000 discontinued operations (loss before taxes) $3,505,000 preferred dividends declared $1,078,100 common dividends declared $2,300,000 effective tax rate 35 % compute earnings per share data as it should appear in the 2017 income statement of pina corporation