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You are given the following information about JG Ltd.
Class A preferred shares, 1,000 shares issued and outstanding; annual dividend rate of $500 per shar cumulative, paid at the end of each quarter; each share is convertible into 40 shares of Class B common
Class B common shares, 80,000 shares issued and outstanding
There are no other senior securities
Net Income for 2012, the year of the conversion, is $1,650,000; there are no discontinued operations.All 1,000 shares of Class A are converted into 40,000 Class B shares on October 1 2012; dividends for the first three quarters of the year were fully paid.Calculate the basic EPS.
Human Factors Psychologists
Specialists in psychology who focus on improving and understanding how people interact with products, systems, and environments to optimize human well-being and overall system performance.
Designers
Professionals who plan and create designs in various fields such as fashion, graphic, interior, and industrial, aiming to blend aesthetics and functionality.
Personnel Psychologist
A psychologist who focuses on workplace issues, including staffing, evaluation, training, and employee relations, aiming to improve work performance and environment.
Behavior Rating Scales
Standardized tools used to assess the behaviors, social skills, or emotional status of individuals based on observant reports.
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