Ecker Company reports $ 2,700,000 of net income for 2013 and declares $ 388,020 of cash dividends

Question:

Ecker Company reports $ 2,700,000 of net income for 2013 and declares $ 388,020 of cash dividends on its preferred stock for 2013. At the end of 2013, the company had 678,000 weighted-average shares of common stock.
1. What amount of net income is available to common stockholders for 2013?
2. What is the company’s basic EPS for 2013?