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Waterway Industries had 306000 shares of common stock issued and outstanding at December 31, 2020. No common stock was issued during 2021. On January 1, 2021. Waterway issued 190000 shares of nonconvertible preferred stock. During 2021. Waterway declared and paid $91000 cash dividends on the common stock and $76000 on the preferred stock. Net income for the year ended December 31, 2021 was $623000. What should be Waterway's 2021 earnings per common share? O $1.74 $2.04 $1.49 $1.79 Coronado Industries had 596000 shares of common stock outstanding on January 1, issued 907000 shares on July 1, and had income applicable to common stock of $2938000 for the year ending December 31, 2021. Earnings per share of common stock for 2021 would be O $4.93 $231. $2.80 O $3.25