Oriole company had 196000 shares of common stock, 19200 shares of convertible preferred stock, and $605000 of 11% convertible bonds outstanding during 2018. the preferred stock is convertible into 4 shares of common stock. during 2018, oriole paid dividends of $1 per share on the common stock and $2 per share on the preferred stock. each $1,000 bond is convertible into 45 shares of common stock. the net income for 2018 was $359000 and the income tax rate was 35%. diluted earnings per share for 2018 is (rounded to the nearest penny)

Required prepare the necessary adjusting entries in the general journal as of december 31, assuming the following: on september 1, the company entered into a prepaid equipment maintenance contract. birch company paid $3,400 to cover maintenance service for six months, beginning september 1. the payment was debited to prepaid maintenance. supplies on hand at december 31 are $3,900. unearned commission fees at december 31 are $7,000. commission fees earned but not yet billed at december 31 are $3,500. (note: debit fees receivable.) birch company's lease calls for rent of $1,600 per month payable on the first of each month, plus an annual amount equal to 1% of annual commissions earned. this additional rent is payable on january 10 of the following year. (note: be sure to use the adjusted amount of commissions earned in computing the additional rent.)

List three careers that require knowledge of science. list three careers that require the use of of math. list three careers that require the use of foreign language. list three careers that require the use of good writing skills. list three careers that require the use of good computer skills.

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