Seagull Corporation issued $100,000, 10%, 5 year bonds on January 1st for $110,000, when market rate was 8%. Interest is paid semiannually on January 1 and July 1. Using the straight line amortization method, the interest expense recorded on payment of July 1st, would be:

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