Al Group had 20000 shares of common stock outstanding at 01/01/2021. The following activities affected common shares during the year. There are no potential common shares outstanding.

2021

Feb 28 purchased 18000 shares of treasury stock.

Oct 31 sold the treasury shares purchased on Feb 28.

Nov 30 issued 72000 new shares.

Dec 31 Net income for 2021 is $1649000.

2022

Jan 15 declared and issued a 2 for 1 stock split.

Dec 31 Net income for 2022 is $1649000.

What is the earning per share for both 2021 and 2022, and at what amount will the 2021 earning per share be presented in the 2022 comparative financial statements?