Ace Construction Company reported the following balance sheet and income statement data for the year ending December 31, 2025. Current assets $ 50,000 Net income $140,000 Current liabilities 22,000 Stockholders' equity 70,000 Preferred dividends 26,000 Total liabilities 46,000 Total assets 116,000 Common dividends 30,000 The company had average common shares outstanding during the period of 300,000. Compute the company's (a) working capital and (b) earnings per share. (Round earnings per share to 2 decimal places, e.g. 1.55.) (a) Working capital $enter a dollar amount (b) Earnings per share $enter a dollar amount rounded to 2 decimal places