on january 2, 2013, lang co. issued at par $10,000 of 4% bonds convertible in total into 1,000 shares of lang’s common stock. no bonds were converted during 2013. throughout 2013, lang had 1,000 shares of common stock outstanding. lang’s 2013 net income was $1,000. lang’s income tax rate is 50%. no potential common shares other than the convertible bonds were outstanding during 2013. lang’s diluted earnings per share for 2013 would be
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