Last week in the column Revisiting Apple’s Stock I offered a few thoughts on Apple (NASDAQ:AAPL) and a model of the company’s upcoming earnings for the first quarter of 2013 (due on January 22 2013). I also stated that I would try to go under the hood and defend my numbers. So let’s get into the meat of it all and provide further detail to the numbers in the Apple earnings estimates preview. There are really two tasks at hand one easy and one more difficult. The easy part is modeling iMac iTunes SG&A shares outstanding etc. These numbers ...