A corporation has the following stockholders' equity accounts at the end of the current fiscal year, after all closing entries have been posted: Common Stock, $5 par. $2,000,000; Paid-In Capital in Excess of Par---Common Stock, $375,000; Retained Earnings, $1, 285,000. The earnings for the current year, during which there were no unusual items, were $300.000. Compute the earnings per share of common stock