Blue Cab Company had 63,000 shares of common stock outstanding on January 1, 2021. On April 1, 2021, the company issued 33,000 shares of common stock. The company had outstanding fully vested incentive stock options for 11,500 shares exercisable at $11 that had not been exercised by its executives. The end-of-year market price of common stock was $26 while the average price for the year was $25. The company reported net income in the amount of $334,915 for 2021. What is the diluted earnings per share (rounded)

On january 15, the end of the first biweekly pay period of the year, north company’s payroll register showed that its employees earned $32,000 of sales salaries. withholdings from the employees’ salaries include fica social security taxes at the rate of 6.2%, fica medicare taxes at the rate of 1.45%, $3,000 of federal income taxes, $772 of medical insurance deductions, and $260 of union dues. no employee earned > $7,000 in this first period. prepare the journal entry to record north company’s january 15 (employee) payroll expenses and liabilities.