SPC reported $$6,110,000$ of earnings from continuing operations and an after$-$tax loss from discontinued operations of $$7,310,000$ for $20$X$4.$ Preferred dividends were declared. Also, a common dividend of $$1$ per share was declared for $20$X$4.$ The average common share price was $$10$ during the year. This $$10$ common share price has been adjusted for the stock split noted below. SPC has a $35\%$ tax rate.

SPC has the following financial instruments at the end of $20$X$4$:

$1.4,960,000$ common shares outstanding. Of these, $2,480,000$ were issued as a $2-$for$-1$ stock split on October $1,20$X$4.$

$2.$ $$5,030,000$ of bonds payable, convertible into $123,000$ common shares beginning in $20$X$12$ at the option of the investor. The bonds are reported as a liability, with a discount, and an element of equity. Interest paid on the bonds was $$243,000,$ and $$52,100$ of bond discount amortization was recorded in $20$X$4.$

$3.$ When the preferred dividend was declared there were $630,000$ preferred shares, with a $$2$ per share cumulative dividend. There had been $760,000$ shares outstanding at the beginning of $20$X$3.$ In January, $130,000$ shares, with an average issuance price of $$628,000,$ were retired for $$705,000.$

$4.$ Options outstanding:

$-153,000$ shares at an option price of $$13,$ exercisable beginning in $20$X$7$;

$503,000$ shares at an option price of $$8,$ exercisable beginning in $20$X$12$;

$-203,000$ shares at an option price of $$7,$ exercisable beginning in $20$X$13.$

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