Answer:
The Comma’s basic earnings per share for the current year was $7.36
Explanation:
The computation of the earning per share is shown below
 Earning per share = (Net income - preferred dividend) ÷ (Number of shares)
where, 
Net income is $200,000 
Preference dividend = Number of shares × price per share × rate 
                                   = 8,000 shares × $20 × 10%
                                   = $16,000
And, the number of outstanding shares is $25,000
Now put these values to the above formula  
So, the value would equal to
=  ($200,000 - $16,000) ÷ (25,000 shares)
= $184,000 ÷ 25,000 shares
= $7.36 per share