PEFERED SHARES: 1980 SHARESAUTHORIZZED SHARES: 12550 SHARESUNISSUED SHARES: 2500 SHARESTOTAL DIVDEND FOR THE YEAR: Php 6,500,250TOTAL DIVIEND FOR PREFFERED SHARES IS 20% OT THE TOTAL DIVIDENDS FOR THE YEARHOW MUCH IS THE EARNINGS PER SHARE?

To calculate the earnings per share (EPS), we first need to determine the total dividends for common shares.

Here's how:

1. Calculate the total dividends for preferred shares: 20% of the total dividends for the year is allocated to preferred shares. So, 20/100 * Php 6,500,250 = Php 1,300,050.

2. Subtract the total dividends for preferred shares from the total dividends for the year to get the total dividends for common shares: Php 6,500,250 - Php 1,300,050 = Php 5,200,200.

3. Calculate the number of common shares: Authorized shares are the maximum number of shares that a company can issue. Unissued shares are the shares that a company has authorized but has not issued. Preferred shares are a different class of shares that have different rights than common shares. So, the number of common shares is the authorized shares minus the unissued shares and preferred shares: 12550 - 2500 - 1980 = 8070 shares.

4. Finally, calculate the earnings per share (EPS) for common shares: EPS is the total dividends for common shares divided by the number of common shares. So, Php 5,200,200 / 8070 = Php 644.33 per share.

So, the earnings per share is Php 644.33.