(EPS: Simple Capital Structure) Ace Company had 200,000 shares of common stock outstanding on December 31, 2008. During the year 2009 the company issued 8,000 shares on May 1 and retired 14,000 shares on October 31. For the year 2009 Ace Company reported net income of $249,690 after a casualty loss of $40,600 (net of tax).

Instructions What earnings per share data should be reported at the bottom of its income statement, assuming that the casualty loss is extraordinary?