All of the following statements are true EXCEPT: Metric bolts can be identified by the grade number on the top of the bolt heads.
Measuring units of standard bolts use a fractional number-based system.
Standard bolts can be identified by the hash marks on the top of the bolt heads.
Measuring units of metric bolts use a roman number-based system.

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