Ace Company had 200,000 shares of common stock outstanding on Dec 31,2015. During the year 2016, the company issued 8,000 shares on May 1 and retired 14,000 shares on October 31. For the year 2016, Ace Company reported net income of 249,690 after a casualty loss of $40,600 (net of tax).

What earnings per share data should be reported at the bottom of its income statement, assuming that the casualty loss is extraordinary?