On december 31, 2017, berclair inc. had 200 million shares of common stock and 3 million shares of 9%, $100 par value cumulative preferred stock issued and outstanding. on march 1, 2018, berclair purchased 24 million shares of its common stock as treasury stock. berclair issued a 5% common stock dividend on july 1, 2018. four million treasury shares were sold on october 1. net income for the year ended december 31, 2018, was $150 million. also outstanding at december 31 were 30 million incentive stock options granted to key executives on september 13, 2013. the options were exercisable as of september 13, 2017, for 30 million common shares at an exercise price of $56 per share. during 2018, the market price of the common shares averaged $70 per share. the options were exercised on september 1, 2018. required: compute berclair’s basic and diluted earnings per share for the year ended december 31, 2018.

Read the overview below and complete the activities that follow.apartment complexes often look for ways to recruit new tenants and retain current tenants. although apartment complexes offer the tangible benefit of shelter to their tenants, many apartment complexes also offer additional services to tenants to encourage tenants to stay or to support the rent prices. the following scenario identifies the several service gaps of a company that runs an apartment complex as well as solutions for reducing these service gaps.concept review: customers have certain expectations about how a service should be delivered. a service gap occurs when the delivery of a service fails to meet customer expectations. there are four types of service gaps: knowledge gap, standards gap, delivery gap, and the communications gap. it is important for marketers to identify these gaps and develop strategies for minimizing them.match the example or solution to the appropriate service gap category.1. wait for repairs 5. train employees well2. understand expectations 6. incentives for tenants3. do not overpromise 7. family movie night4. empower employees 8. delayed lawn careservice gap example solutionknowledge gap standards gap delivery gap communication gap