.70,000 shares of common stock authorized, and 1,000 shares have been reacquired. Reporting Stockholders' Equity Using the following accounts and balances, prepare the Stockholders' Equity section of the balance sheet using Method 1 of ExN Common Stock, $80 par $4,480,000 Paid In Capital from Sale of Treasury Stock 269,000 Paid In Capital in Excess of Par-Common Stock 1,344,000 Retained Earnings 2,554,000 Treasury Stock 126,000 Stockholders' Equity Pardin Capital: Total Pald-in Capital Total Stockholders' Equity Earnings Per Share Financial statement data for the years ended December 31 for Dovetail Corporation follow: 2043 2042 Net income $236,250 $216,250 Preferred dividends $36,000 $36,000 Average number of common shares outstanding 45,000 shares 35,000 shares a. Determine the earnings per share for 20Y3 and 2072. Round your answers to two decimal places. 2013 20Y2 $ $ per share per share b. Does the change in the earnings per share from 20Y2 to 20Y3 indicate a favorable or an unfavorable trend