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Answer:
$2.00
Explanation:
Since there was an increase of 30% from 2009, Allen Lumber Company's earnings after taxes for 2010 were:

The total number of shares in 2010 was:

Earnings per share for 2010 are determined by dividing total earnings by the number of shares:

Earnings per share for the year 2010 were $2.00.
Answer:
Option D Are obligations that the company is to pay within the forthcoming year.
Explanation:
The liabilities are the obligation of the company that has arisen due to the occurence of past event and the organization is liable to pay the consideration (something that is valuable in monetary terms) to party. Their are many obligations that are not written in the financial statement which IAS 37 Provisions, Contingent Liabilities and Contingent Assets, does not permit to include in financial statement depending upon the chances of liability arising is remote or reasonably possible but not certain or probable. So the right answer is option D.