At December 31, 2007, 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 2008, Shiga Naoya did not issue any additional common stock. The following also occurred during 2008.

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 2008 income statement of Shiga Naoya Corporation. (Round to two decimal places.)