| Issue 1: Preferred Shares | /20 |
| Issue 2: Compensatory Stock Option Plan | /10 |
| Issue 3: Aluminum Forward Contract | /10 |
| Issue 4: Revised Net Income | /10 |
| Issue 5: Deferred Taxes | /15 |
| Issue 6: Earnings Per Share Calculation |
Liabilities and Equity
| Issue 1: Preferred Shares | /20 |
| Issue 2: Compensatory Stock Option Plan | /10 |
| Issue 3: Aluminum Forward Contract | /10 |
| Issue 4: Revised Net Income | /10 |
| Issue 5: Deferred Taxes | /15 |
| Issue 6: Earnings Per Share Calculation |