During the year ended December 31, 2023, Gluco Inc. split its stock on a 3-for-1 basis. In its annual report for 2022, the firm reported net income of $442,890 for 2022, with an average 155,400 shares of common stock outstanding for that year. There was no preferred stock.

Required:
a. What amount of net income for 2022 will be reported in Gluco’s 2023 annual report?
b. Calculate Gluco’s earnings per share for 2022 that would have been reported in the 2022 annual report.
c. Calculate Gluco’s earnings per share for 2022 that will be reported in the 2023 annual report for comparative purposes.