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Submarine, Corp., earned net income of $110,000 for 2011. Submarine's books include the following figures:

Preferred stock, 2%, $30 par, 1,000 shares issued and outstanding   $30,000
Common stock, $1 par, $52,000 issued   $52,000
Paid-in capital in excess of par--common   $450,000
Treasury stock, common, 2,000 at cost    $40,000

Compute Submarine's EPS for the year.

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