(Earnings per Share)

At December 31, 2006, Shiga Naoya Corporation had the following stock outstanding.

10% cumulative preferred stock, $100 par, 107,500 shares $10,750,000
Common stock, $5 par, 4,000,000 shares 20,000,000


During 2007, Shiga Naoya's did not issue any additional stock. The following also occurred during 2007.

Income from continuing operations before taxes $23,650,000
Discontinued operations (loss before taxes) $ 3,225,000
Preferred dividends declared $ 1,075,000
Common dividends declared $ 2,200,000
Effective tax rate 35%


Instructions

Compute earnings per share data as it should appear in the 2007 income statement of Shiga Naoya Corporation. (Round answers to 2 decimal places. Enter all amounts as positive amounts and subtract where necessary.)

Earnings per share
Income from continuing operations $
Discontinued operations, net of tax
Net income $