Deliver Fast’s customer complaints have increased because its drivers often get lost when attempting deliveries, which means that the deliveries arrived late. The drivers have resisted using GPS systems, claiming they know their territories. But managers are now encouraging them to look for the best solution to the increased level of customer complaints. Deliver Fast is in the stage of Lewin’s change model.

At december 31, 2016, pina corporation had the following stock outstanding. 10% cumulative preferred stock, $100 par, 107,810 shares $10,781,000 common stock, $5 par, 4,026,000 shares 20,130,000 during 2017, pina did not issue any additional common stock. the following also occurred during 2017. income from continuing operations before taxes $21,950,000 discontinued operations (loss before taxes) $3,505,000 preferred dividends declared $1,078,100 common dividends declared $2,300,000 effective tax rate 35 % compute earnings per share data as it should appear in the 2017 income statement of pina corporation