VKI Corporation Restricted stock award plan 2013-2016

1
Account Fair value per share Shares granted fair value of award Debit $ 2.50 12,000,000.00 $ 30,000,000.00 Credit

2 3

No Entry Compensation expense Paid-In-Capital restricted stock $ 10,000,000.00 $ 10,000,000.00 $ 10,000,000.00 $ 10,000,000.00 $ 10,000,000.00 $ 10,000,000.00 $ 30,000,000.00 12,000,000.00 $ 18,000,000.00

Compensation expense Paid-In-Capital restricted stock Compensation expense Paid-In-Capital restricted stock

Paid-In-Capital restricted stock Common Stock Paid-In-Capital excess of par

d plan

American Optical Corporation Stock options 2013

1
Account Fair value per option option granted total compensation Debit $ 3.00 4,000,000.00 $ 12,000,000.00 Credit

2 3

No Entry Compensation expense Paid-In-Capital stock options $ 6,000,000.00 $ 6,000,000.00 $ 6,000,000.00 $ 6,000,000.00

Compensation expense Paid-In-Capital stock options

oration

Norstar Industries shares issued; stock dividend 2013

1
Account Net Income Shares Earnings per share Debit $ 655.00 1,035,000.00 $ 0.00063 Credit

Berclair Inc EPS; stock dividend; nonconvertible preferred s 2012-2013

1 Basic EPS(Earnings per share)
Account Net Income Preferred Dividends Total Income Beginning shares Stock Dividend Adjustment Treasury Shares Stock Dividend Adjustment New Shares Total Shares Basic Eps

Treasury Stock

Common Shares Exercise Price Total Average Market Price Total amount of Treasury Shares

Preferred Dividends

Percent Par Value of Preferred stock Preferred Stock shares Preferred Dividends

2 Diluted EPS(Earnings per share)

Account Net Income Preferred Dividends After-Tax Interest Saving Total Income Beginning shares Stock Dividend Adjustment Treasury Shares Stock Dividend Adjustment New Shares Assumed Exercise of options Coversion of Bonds Total Shares Diluted Eps

After-Tax Interest Saving

Interest Income Tax Rate Interest After-Tax Interest Saving

erclair Inc onconvertible preferred stock; 012-2013

Debit $ 150,000,000.00 $ 27,000,000.00 $ 200,000,000.00 1.05 24,000,000.00 1.05 4,000,000.00 188,800,000.00 0.65 $ $ $ 30,000,000.00 56.00 $ 1,680,000,000.00 70.00 24,000,000.00 9% $ 100.00 3,000,000.00 $ 27,000,000.00 123,000,000.00 Credit

Debit $ 150,000,000.00 $ 27,000,000.00 $ 3,000,000.00

Credit

$ 200,000,000.00 1.05 24,000,000.00 1.05 4,000,000.00 6,000,000.00 6,000,000.00

126,000,000.00

200,800,000.00 0.63

$ $

5,000,000.00 40% 5,000,000.00 $ 3,000,000.00