A firm has the following accounts and financial data for 2015, use these data to calculate the firms earning per share (EPS) for 2015?

Accumulated Depreciation (2014)	$ 450,000	Selling and Marketing Expense	$ 105,000
Sales Revenue	$ 925,000	Tax Rate	(34%)
Accounts Receivables	$ 600	Number of common shares outstanding	100,000
Interest Expense	$ 55,000	Cost of Goods Sold	$ 50,000
Accumulated Depreciation (2015)	$ 575,000	Research and Development Expense	$ 50,000
General and Administrative Expense	$ 120,000	Marketable Securities	$ 147,000
Long-Term Debt	$70,000	Preferred Stock Dividends	$ 77,000