Allen Lumber Company had earnings after taxes of $630.000 in the year 2020 with 410,000 shares outstanding on December 31 , 2020. On January 1, 2021, the firm issued 38,000 new shares. The company took the proceeds from these new shares as well as other operating improvements and eaved $793,800 earnings after taxes in 2021. Earnings per share for the year 2021 were Note: Round your answer to 2 decimal places