2, Garner Group had 800 common shares and 600 $5 par, 8% preferred shares outstanding at January 1. During the year Garner had the following transactions: Maarc:ti 1 . June 30 October 31 Garner reissued (sold) 36 shares of treasury stock December 31 Garner's net income for the year was $2,000. Garner purchased 54 shares of treasury stock. Garner issued 50 shares of new common stock. Calculate Garner's earnings per share for the year