ACC 561 Experience Tradition/uophelp.com ACC 561 Experience Tradition/uophelp.com | Page 17

2.82 : 1 1.28 : 1 3.33 : 1 2.36 : 1 Multiple Choice Question 102 The following information is available for Bradshaw Corporation and Newell Corporation: (in millions) Bradshaw Corporation Newell Corporation 2017 2016 2017 2016 Preferred dividends 25 10 0 30 Net income 500 480 490 520 Shares outstanding at the end of the year 200 180 150 200 Shares outstanding at the beginning at the year 180 150 200 220 Based on the information for both Bradshaw and Newell over the two-year period, the earnings per share calculations (rounded to two decimals) indicate that the earnings per share calculations for both companies assume that changes in shares between 2016 and 2017 occur in the middle of the year. the earnings available to common stockholders is decreasing for Newell and increasing for Bradshaw.