1.The Common Stock account for Baltimore Corporation on January 1, 2018 was $60,000. On July 1, 2018 Baltimore issued an additional 6,000 shares of common stock. The Common Stock is $5 par. There was neither Preferred Stock nor any Treasury Stock. Paid in Capital Excess to par Common Stock was $20,000 on January 1 and $40,000 on July 2 and net income was $134,500.  Use this information to determine for December 31, 2018 the amount of Earnings per Share (rounded to the nearest cent).2.During FY 2019, Dorchester Company plans to sell Widgets for $11 a unit. Current variable costs are $4 a unit and fixed costs are expected to total of $139,000. Use this information to determine the dollar value of sales for Dorchester to breakeven.  (Round to the nearest whole dollar)