The capital structure of The Martin Rehabilitation Group at December 31, 20X2. included 5,000 shares of $2.50 preferred stock and 130.000 shares of common stock. Common shares outstanding during 20X3 were 130.000 January through February: 119.000 during March: 121,000 April through October; and 128,000 during November and December. Income from continuing operations during 20X3 was $353.360. The company discontinued a segment of the business at a gain of $69,160. and also had an extraordinary loss of $49.510. The board of directors of The Martin Rehabilitation Group has restricted $300,000 of retained earnings for expansion of the company's office facilities. Required 1. Compute Martin's earnings per share for 20X3. Start with income from continuing oper- ations. Income and loss amounts are net of income tax. 2. Show two ways of reporting Martin's retained earnings restriction. Retained earnings at December 31, 20X2, was $127.800, and Martin declared cash dividends of $109,000 dur- ing 20X3.