Point Pelee Parks Ltd. earned income of $6,732,000 for the fiscal year ended December 31. Point Pelee Parks has 180,000 $3 preferred shares issued and outstanding. Point Pelee Parks started the year with 900,000 common shares, sold an additional 200,000 shares on June 1, declared a 3:1 share split on August 31, and issued an additional 30,000 shares on December 1. Calculate earnings per share for Point Pelee Parks Ltd.