Allen Lumber Company had earnings after taxes of $$580,000$ in the year $2020$ with $400,000$ shares outstanding on December $31,2020.$ On January $1,2021,$ the firm issued $26,000$ new shares. The company took the proceeds from these new shares as well as other operating improvements and earned $$696,000$ earnings after taxes in $2021.$ Earnings per share for the year $2021$ were Note: Round your answer to $2$ decimal places.