$13$

On January $1,2024,$ Desai Corporation had $100,000$ shares of common stock outstanding. The following transactions occurred during $2024$:

March $1$: Reacquired $3,700$ shares, accounted for as treasury stock.

September $30$: Sold all the treasury shares.

December $1$: Sold $12,700$ new shares for cash.

December $31$: Reported a net income of $$205,500.$

The following transactions occurred during $2025$:

January $10$: Declared and issued a $20\%$ stock dividend.

December $31$: Reported a net income of $$275,800.$

Required:

Calculate Desal's basic earnings per share for both years for presentation in comparative financial statements that will be prepared at the end of $2025.$

Note: Round your answers to $2$ decimal places.

$\backslash$table$[[,\backslash$table$[[$Earnings per$],[$share$]]],[2024,],[2025,]]$